Updated by Gavin West, PKF Smith Cooper
| How are VAT returns submitted to the tax authorities? | There are three methods of submitting a VAT return in the UK. Electronic filing using functional compatible software in accordance with the 'Making Tax Digital for VAT' requirements Unless exempt, all VAT registered businesses are required to follow the Making Tax Digital (MTD) for VAT rules by keeping digital records and using software to submit their VAT returns (see also below). A compatible software package or bridging software has to be used to connect to HMRC's systems. If a VAT registered taxpayer uses more than one software package to keep records and submit returns, the data must be linked to create a digital journey without any manual inputs by the user. Further details can be found at: www.gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-vat Through an agent or accountant appointed on behalf of the business An agent or accountant can submit a VAT return on behalf of a business. By post (in very limited circumstances) A paper return can be submitted in very limited circumstances as described |
Web page updated on 17 Mar 2025 15:57
