Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Securities Guidance

HM Revenue & Customs
, see all updates

Introduction and the law: the law on security: Value Added Tax: power to direct a taxable person to make monthly returns

Under Regulation 25(1)(a) of the Value Added Tax Regulations 1995 the Commissioners may allow or direct a person to make monthly returns.