Policy paper

Amendment to the Value Added Tax Regulations 2025

This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return.

• From: HM Revenue & Customs
• Published: 14 May 2025

Documents

The Value Added Tax (amendment) Regulations 2025

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Details

The measure allows for a change to the deadline for the submission of a final return by a business who is no longer VAT registered.

Published 14 May 2025