Submitting VAT Returns

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Whether HMRC can refuse to allow a taxpayer to submit VAT Returns otherwise than by online means can be a sensitive issue. Taxpayers should be aware that an Appeal against HMRC on this issue can only be successful if HMRC have been ‘unreasonable’ in reaching their decision.

This is a recent decision on the issue:

The legislation that allows a person to submit a VAT Return by other means is VAT Regulation 25A(6):

“A person –

(c) for whom the Commissioners are satisfied that it is not reasonably practicable to make a return using an electronic return system (including any electronic return system that that person is authorised to use) for reasons of disability, age, remoteness of location or any other reason,

is not required to make a return by regulation 25 using an electronic return system”

About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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