HMRC has published the responses to its consultation on draft amending regulations to enable telephone filing of VAT returns as an alternative to electronic filing, and allow exemption from electronic filing for businesses for whom it is not reasonably practicable. The measures, now contained in the VAT (Amendment) (No. 2) Regulations, SI 2014/1497, came into force on 1 July 2014. The regulations:
enable HMRC to make a Commissioners’ direction approving telephone filing as an alternative method of electronic filing for use by businesses that satisfy HMRC that it is not reasonably practicable for them to use the current method of online filing; and
provide an additional exemption from electronic filing for businesses that satisfy HMRC that it is not reasonably practicable for them to use an online channel with the result that such businesses will be able to file on paper.
HMRC has published the responses to its consultation on draft amending regulations to enable telephone filing of VAT returns as an alternative to electronic filing, and allow exemption from electronic filing for businesses for whom it is not reasonably practicable. The measures, now contained in the VAT (Amendment) (No. 2) Regulations, SI 2014/1497, came into force on 1 July 2014. The regulations:
enable HMRC to make a Commissioners’ direction approving telephone filing as an alternative method of electronic filing for use by businesses that satisfy HMRC that it is not reasonably practicable for them to use the current method of online filing; and
provide an additional exemption from electronic filing for businesses that satisfy HMRC that it is not reasonably practicable for them to use an online channel with the result that such businesses will be able to file on paper.
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