Commentary

V5.359 Failure to file VAT return electronically

Part V5 Compliance, enforcement and appeals

V5.359 Failure to file VAT return electronically

V5.359 Failure to file VAT return electronically

FA 2007 s 93 extends, with effect from 19 July 2007, HMRC's powers under FA 2002 s 135 (to require submission of returns by electronic means, and to impose penalties for non-compliance) to any taxation matter for which HMRC are responsible. (Such powers were formerly limited to ex-Inland Revenue matters.) The requirement to submit returns in electronic from was introduced, for the majority of VAT-registered traders, with effect from 1 April 20101, and was further extended to cover all VAT-registered traders (with some minor exceptions) from 1 March 2012.

A person who is required to submit a return electronically but fails to do so is liable to a penalty if that return relates to a period which ends on or after 31 March 20112. However, a person who—

  1.  

    (a)     on 31 March 2012 was registered for VAT with an effective date of registration before that date; and

  2.  

    (b)     was not as

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial