Does received by midnight on 2nd February mean that we have until 23:59:59 on 1st February as surely midnight on 2nd February means that if you file at 00:05 on 2nd February you are late?
Oddly, midnight (you know, the end of the day) on February 2 comes after midnight February 1. And, if this is any easier, 00.05hrs on February 2 comes before 24.00hrs February 2 - just as 5 comes before 2,400 and 0.05 comes before 24.
...with Martin Curtis' comment; "Just don't tell the clients!"
All this announcement will do is let clients drag out the deadline for two more days (HMRC can bask in their own glory), and they'll still argue that it wasn't their fault if they're late.
Bottom line - HMRC is HMRC! Why are they trying to sell themselves to their customers? It's not as if they can go elsewhere!
My answers
But, the law is, always has been, and always will be - an [***]
George Chapman, Revenge for Honour
Surely, the invoice address is relevant; address in the UK, add VAT, address not in the UK, don't add VAT (or, maybe add VAT [if applicable] !)
In which case, should UK VAT be charged ?
Best you buy a watch...
Oddly, midnight (you know, the end of the day) on February 2 comes after midnight February 1. And, if this is any easier, 00.05hrs on February 2 comes before 24.00hrs February 2 - just as 5 comes before 2,400 and 0.05 comes before 24.
Are you sure you're qualified?!
Got to agree...
...with Martin Curtis' comment; "Just don't tell the clients!"
All this announcement will do is let clients drag out the deadline for two more days (HMRC can bask in their own glory), and they'll still argue that it wasn't their fault if they're late.
Bottom line - HMRC is HMRC! Why are they trying to sell themselves to their customers? It's not as if they can go elsewhere!