Coronavirus (COVID-19) and VAT ― further VAT consequences

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))
Coronavirus (COVID-19) and VAT ― further VAT consequences

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Coronavirus (COVID-19) and VAT ― further VAT consequences
  • Changes to communication and contact with HMRC
  • Notifying error correction
  • Correspondence regarding barristers and advocates
  • Notifying the option to tax (and extension to time limit)
  • Applying for Simplified VAT Accounting (SIVA)
  • Making Intrastat submissions
  • Contacting NIRU
  • Delayed implementation of new VAT measures
  • Extension of Making Tax Digital (MTD)
  • More...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note examines several areas of VAT which have been impacted by the coronavirus (COVID-19) outbreak.

For an overview of the impact of coronavirus on VAT more broadly, see the Coronavirus (COVID-19) and VAT ― overview guidance note.

Changes to communication and contact with HMRC

The ability to communicate with HMRC using traditional means has been impacted by the coronavirus outbreak. A number of the key changes are described below.

Notifying error correction

HMRC has indicated that for the time being it is no longer possible to submit form VAT 652 (which is used to tell HMRC about VAT return errors) by post. However, the form can be submitted by email to inbox.btcnevaterrorcorrection@hmrc.gov.uk.

The process for correcting errors is covered generally in the Correcting errors guidance note.

Correspondence regarding barristers and advocates

HMRC has updated guidance dealing with barristers and advocates to reflect temporary changes to communication / contact that have been put in place to stop the spread of coronavirus. This includes asking for electronic payment of VAT on professional fees instead of by cheque. Where a return is required, taxpayers are asked to contact the Government Accounting and Barristers Team by phone on 03000 556500

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