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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

The Audit Process: PERCET: (E) establish: VAT on-line services

VAT Online Services currently available include:

  • VAT Online Registration Service - Online version of VAT1;
  • submission of VAT Returns;
  • set up of a Direct Debit Instruction - for eligible payment traders**;
  • make changes to VAT Registration Details; and
  • VAT Returns for Agents Service

The benefits of using VAT Online Services

  • it is simpler and quicker than paper;
  • no more paper VAT Returns to post;
  • online checks help you complete VAT Returns correctly;
  • instant acknowledgement that we have received your return; and
  • eligible businesses** receive up to 7 extra calendar days to submit/pay their VAT Return.
  • eligible businesses** that pay by Direct Debit get an additional 3 working days from the extended due date before payment is collected from their designated bank account;
  • changes to registration details can be made faster; and
  • receive general and specific email messages for example a VAT Return Reminder.

**Please note businesses that are required to make payments on account and submit quarterly and businesses on the Annual Accounting scheme are not eligible for Direct Debit and do not receive any additional time to submit/pay online.

In addition, Officers should be mindful of promoting the wider range of HMRC Online Services, including PAYE, SA Online and Corporation Tax depending on the business circumstances.

Traders should be referred to the Online Services link on the Departmental website or advised to contact the relevant Online Services Helpdesk: