Policy paper

VAT: mandatory online filing of VAT Returns

This Tax Information and Impact Note explains a change to UK VAT law for businesses who believe they are unable to submit their VAT Returns online.



This measure is to ensure that the vast majority of businesses continue to submit their VAT Returns online as currently required, and that HMRC provides alternative options where necessary, to ensure compliance with the European Convention on Human Rights, the Human Rights Act and the Equality Act.

Published 1 July 2014