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Person Responsible for VAT Return Accurancy

Person Responsible for VAT Return Accurancy

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Just a short question, does anyone know the piece of legislation that details who is responsible for the accuracy of VAT Returns? I know that the business owner is legally responsible but just wanted a reference to law.


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By Les Howard
02nd Dec 2013 13:36

VAT Return accuracy

The Return is submitted by, or on behalf of, the taxable person. It is his VAT Return. He becomes liable for any error in the Return, e.g; VAT Act 1994, s73, etc. Where the taxable person is a corporate body, then there is a distinction between the taxable person and, for example, its Directors.

Where Returns are incorrect, and HMRC find the errors are deliberate, then a penalty can be imposed on an individual. See FA2007, Sch 24, para 18 which (I think) replaces the old s61 provisions.

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By AndersonAccountancy
02nd Dec 2013 14:14


Thank you very much for a prompt response.


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