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UK HMRC changes rules on filing UK VAT returns

  • May 7, 2014 | Richard Asquith

UK HMRC changes rules on filing UK VAT returns

Following the loss at the First Tier Tribunal appeals court, HMRC is due update the UK VAT legislation to offer on telephone-based VAT filing service.

Compulsory UK electronic VAT returns

After a phasing in of electronic VAT filings, the UK compelled almost all tax registered businesses to file online from 1 April 2012. However, a number of individuals challenged this on the basis of physical or broadband restrictions making this impractical and breaching their human rights.

HMRC lost its case against these arguments last year. Factors such as disability, computer literacy and broadband access could be used as reasons for not being able to comply with the online filing obligations.

HMRC has therefore brought forward a number of alternative routes for completing returns for taxable persons. This is includes services at libraries and a telephone filing services. The UK VAT legislation will be updated shortly.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.