Commentary

V5.101 Requirement to submit VAT returns

Part V5 Compliance, enforcement and appeals

V5.101 Requirement to submit VAT returns

VAT returns

V5.101 Requirement to submit VAT returns

Regulations1 made under VATA 1994, Sch 11, para 2(1) provide that every person who:

  1.  

    •     is registered for VAT

  2.  

    •     was required to be registered for VAT. This appears to be a reference to a person who was, but is not longer, required to be VAT registered. Normally such a person is required to become, and remain, registered until the date of his failure to register comes to the attention of HMRC, even if he was no longer required to be registered before that date. However, HMRC may apply a concession,

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