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Consultation outcome ASSISTANCE WITH ELECTRONIC FILING OF VAT RETURNS Get emails about this page This consultation has concluded READ THE FULL OUTCOME ELECTRONIC FILING OF VAT RETURNS -
RESPONSES, FINAL OUTCOME AND DRAFT LEGISLATION PDF, 65.3 KB, 16 pages This file may not be suitable for users of assistive technology. Request an accessible format. If you use assistive
technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will
help us if you say what assistive technology you use. VAT: ELECTRONIC FILING TECHNICAL CONSULTATION - SUMMARY OF RESPONSES PDF, 113 KB, 7 pages This file may not be suitable for users of
assistive technology. Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
[email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use. DETAIL OF OUTCOME A response document to the original
consultation was published on 22 April 2014 and set out how the Government will proceed. Legislation will be introduced to clarify that telephone filing is an alternative form of electronic
filing and will be available to businesses that satisfy HMRC that they meet certain criteria. The document also includes the proposed draft amendments to the VAT Regulations. Following
technical consultation on the proposed draft legislation, a summary of responses was published on 1 July 2014. Amended VAT Regulations were laid before Parliament on 9 June 2014, and will
enter into force on 1 July 2014. ------------------------- ORIGINAL CONSULTATION SUMMARY HMRC is changing the VAT rules to clarify the assistance available to businesses that are required to
file their VAT returns online but have difficulty in doing so. This consultation ran from 10:30AM ON 20 DECEMBER 2013 TO 11:45PM ON 14 FEBRUARY 2014 CONSULTATION DESCRIPTION All VAT
registered businesses (apart from those excepted on religious grounds and those subject to insolvency procedures) must file their VAT returns using an approved means of electronic
communication. This mandatory requirement was introduced in law on 1 April 2012. Prior to this, following a consultation exercise, HMRC established procedures to help businesses that
required assistance to file online. However, following a Tribunal decision, the government is carrying out this review to ensure that: * the law provides a means by which all VAT registered
businesses that are required to do so can file using an approved means of electronic communications * HMRC’s guidance to businesses who have difficulty in filing online is clear and
appropriate options are available to businesses DOCUMENTS VAT: AMENDMENTS TO LEGISLATION - ASSISTANCE WITH ELECTRONIC FILING OF VAT RETURNS PDF, 93.4 KB, 18 pages This file may not be
suitable for users of assistive technology. Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible
format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use. SHARE THIS PAGE The following links open
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