Submitting online VAT returns

Produced by Tolley
Submitting online VAT returns

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

  • Submitting online VAT returns
  • Who must submit an electronic VAT return?
  • From 1 April 2010
  • From 1 April 2012
  • From 1 July 2014 - paper and telephone filing of VAT returns
  • Amendments to regulations for online filing of VAT returns
  • How to submit an online VAT return
  • Penalties
  • Penalty rates
  • Reasonable excuse
  • 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.

With effect from 1 April 2010 newly VAT registered businesses and businesses with a turnover of at least £100,000 have been required to submit their VAT return electronically via the HMRC website rather than in paper format.

With effect from 1 April 2012 all businesses, except for certain exempted business, are now required to submit their VAT return online as well.

If a business is legally required to submit an electronic return and it renders a paper VAT return it may incur a penalty.

Who must submit an electronic VAT return?

From 1 April 2010

Businesses meeting either of the following conditions are required to submit a VAT return electronically, via the HMRC website, with effect from 1 April 2010:

  1. businesses that were VAT registered prior to 1 April 2010 and have an annual VAT exclusive turnover of at least £100,000 for the 12 months ending 31 December 2009

  2. a business that VAT registered on or after 1 April 2010

From 1 April 2012

All businesses that were not already required to be VAT registered from 1 April 2010, with the exception of the following business, who are still exempted from being required to submit an electronic VAT return:

  1. businesses that are subject to an insolvency procedure. However if the business is in an approved Voluntary Arrangement, administration or trust deed, it may submit online if this is preferable

  2. businesses where HMRC is satisfied that the business is run by practising members of a religious society, whose beliefs prevent them from using computers

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