Time limit for submitting VAT returns
Regulations1 made under VATA 1994, s 25(1) and Sch 11, para 2(1), (7) define the time limits within which a return must be made.
SI 1995/2518 refers to a requirement to submit a VAT return not later than the last day of the month next following the end of the period to which it relates.
Extension to the prescribed time limits
HMRC may, by direction, vary the date on which a return is required to be made2.
VAT Notice 700/12 (February 2024), para 5, refers to:
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•ÌýÌýÌýÌý a requirement to submit a VAT return, and pay any VAT due, not later than one month and seven days following the end of the period to which it relates where the
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Web page updated on 26 Aug 2024 08:41