Assistance with electronic filing of VAT returns

All VAT registered businesses (apart from those excepted on religious grounds and those subject to insolvency procedures) must file their VAT returns using an approved means of electronic communication. This mandatory requirement was introduced in law on 1 April 2012. Prior to this, following a consultation exercise, HMRC established procedures to help businesses that required assistance to file online.

However, following a Tribunal decision, the government is carrying out this review to ensure that:

• the law provides a means by which all VAT registered businesses that are required to do so can file using an approved means of electronic communications
• HMRC’s guidance to businesses who have difficulty in filing online is clear and appropriate options are available to businesses