# The Value Added Tax (Amendment) (No. 4) Regulations 2009, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations, which come into force on 1st December 2009, amend Part V (accounting, payment and records) of and Schedule 1 to the VAT Regulations 1995 (S.I. 1995/2518).
Regulation 3 amends regulation 25 (making of returns). It substitutes references to the manner of making returns prescribed in the new regulation 25A (inserted by regulation 4) for references to Forms 4 and 5 in Schedule 1 to the Regulations. It also provides that an authorised representative may sign a return and substitutes “true” for “correct”.
Regulation 4 inserts a new regulation 25A to deal with the requirement to make returns using either an electronic return system or a paper return system. It makes provision as to who is required to make a return using an electronic return system and for notification of the requirement to make returns using such a system. It specifies the manner in which returns must be made and the requirements of an electronic return system. It also provides for a penalty for failure to use an electronic return system where this is required and allows for additional time to make a return using such a system. Where a requirement or a penalty depends upon turnover, it provides that the Commissioners are entitled to use any available fair and reasonable figures to determine turnover even if alternative figures subsequently become available. Finally it provides that, where a corporate body is registered in the names of its divisions, each separately registered division is a person for the purposes of the new regulation.
Regulation 5 amends regulation 40 (VAT to be accounted for on returns and payment of VAT) to refer to the new regulation 25A inserted by regulation 4 and to make provision as to when a payment made by cheque is to be treated as made.
Regulation 6 amends Schedule 1 by substituting a new Form 4: VAT Return and a new Form 5: Final VAT Return.
A full Impact Assessment of the effect that this instrument amongst others will have on the costs of business and the voluntary sector was published in April 2009 and is available from H M Revenue and Customs, 100 Parliament Street, London SW1A 2BQ and at http://www.hmrc.gov.uk/ria/carter-ia-final1.pdf.

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Source: https://www.legislation.gov.uk/uksi/2009/2978/note (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.