HMRC updated guidance on One Stop Shop VAT Return

Published on: 14 December 2021

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance with the inclusion of new sections 'How to correct a previous return', 'If you have over-declared on your return' and 'Submit your return'.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

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