Submitting online VAT returns

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

All VAT registered businesses are required to submit their VAT return electronically unless they are covered by one of the exemptions explained below. If a business is legally required to submit an electronic return and it renders a paper VAT return, it may incur a penalty. This note should be read in conjunction with the Making Tax Digital ― overview guidance note as most businesses are required to meet the MTD provisions when submitting VAT returns.

Who must submit an electronic VAT return?

All businesses are required to submit an electronic VAT return, with the exception of the following, who are exempted from being required to submit an electronic VAT return:

•
where it is not possible for the business to use a computer to submit its returns, for reasons of age, disability or remoteness of location
•
where HMRC is satisfied that the business is run by practising members of a religious society, whose beliefs prevent them from using computers
•
where the business is subject to an insolvency procedure; however, if the business has

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Corporation Tax

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more

Owner-Managed Businesses

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

��˾��ҹ��