Commentary

V5.101A Submission of VAT returns by electronic means

Part V5 Compliance, enforcement and appeals

V5.101A Submission of VAT returns by electronic means

V5.101A Submission of VAT returns by electronic means

The Carter Review

In 2005, Lord Carter of Coles carried out a review of HMRC's online services1. Its terms of reference were:

  1.  

    •     to consider what measures could most appropriately be adopted to deliver the Government's aim of maximising the use of online services for income tax self-assessment, VAT, corporation tax and PAYE, taking into account the effectiveness of measures already adopted, as well as examining barriers to take-up

  2.  

    •     to consult with stakeholders to understand how to maximise the potential benefits, taking into account the impact on them of any measures proposed, and their access to and readiness for online services, and

  3.  

    •     to suggest a timetable for new measures to be introduced

The main recommendations (in terms of VAT) of the review, which were accepted by the Government, were:

  1.  

    •     large, medium-sized (those with turnover above £5.6 million a year) and newly registering traders should be required to file their VAT returns online for accounting periods starting after 31 March 2008 (this date was subsequently amended to 31 March 2010)

  2.  

    •     traders with an annual turnover in excess of £100,000 should be required to file their VAT returns online for accounting periods starting after 31 March 2010, and

  3.  

    •     paper filing should remain an option for traders with turnover below £100,000 but the government should review the need for this exception in the run-up to 2012 (sub-£100,000 turnover businesses were required to submit returns electronically from 1 April 2012)

Requirement to

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