V5.101 Requirement to submit VAT returns
The following legislation relates to the requirement to submit VAT returns:
- Ìý
•ÌýÌýÌýÌý VATA 1994, Sch 11, para 2(1)
- Ìý
•ÌýÌýÌýÌý SI 1995/2518, reg 25
- Ìý
•ÌýÌýÌýÌý SI 1995/2518, reg 25A
A valid return must be unqualified1, although it is possible to submit an estimated return with the approval of HMRC (see V3.418 (estimates of input tax) and V3.505 (estimates of output tax)). The making of a return establishes the liability of the taxable person for the period to which the return relates. Therefore the legal consequences of the return remain, notwithstanding any subsequent assertions of the taxable person, unless these take the form of an appeal to the First-tier Tribunal or higher courts, or the assertions are accepted by HMRC2.
Contemporaneously making two returns for the same period
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Web page updated on 17 Mar 2025 15:13