Telephone filing for VAT returns can now be approved as an alternative for businesses who can prove to HMRC they cannot file them online.
In addition paper filing will also be provided as an alternative for businesses who can satisfy the Revenue it's not 'reasonably practicable' for them to file online.
HMRC published a brief outlining the changes to Regulation 25A of VAT Regulations 1995, following a formal consultation. The changes came into effect from 1 July 2014 but were only announced this week.
The changes were outlined as:
- Enabling HMRC to approve telephone filing as an alternative method of electronic filing for use by businesses that satisfy HMRC that it is not reasonably practicable for them to use the current method of online...