Commentary

Division V5.1 Returns, payments and repayments

Part V5 Compliance, enforcement and appeals

Division V5.1 Returns, payments and repayments

Part V5     Compliance, enforcement and appeals

V5.1     Payments and repayments

V5.2     Records

V5.3     Penalties

V5.4     Appeals

Division V5.1     Returns, payments and repayments

VAT returns

Requirement to submit VAT returns V5.101

Submission of VAT returns by electronic means V5.101A

Making tax digital ('MTD') for VAT—returns for periods commencing on or after 1 April 2019 V5.101B

VAT returns—prescribed accounting periods V5.102

VAT returns—time limits, information to be provided, misdeclarations and non-compliance V5.103

Payment of VAT and duties

VAT and duties—method and time of payment (other than VAT payments on account) V5.108A

Payments on account V5.110

Payment in relation to judgments in litigation in relation to VAT V5.110A

Payments by HMRC in respect of VAT

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