The Value Added Tax (Amendment) Regulations 2025
These Regulations amend regulation 25 of the Value Added Tax Regulations 1995 to allow the Commissioners to extend the time required for a person to make their final return. They have effect in relation to a person who ceases to be liable or entitled to be registered for VAT under the Value Added Tax Act 1994 on or after 14th June 2025.
Lifecycle
Department
Made
13 May 2025
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In force
13 Jun 2025
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 25(1) of the Value Added Tax Act 1994.
DocumentsOpen on legislation.gov.uk →