# The Value Added Tax (Amendment) Regulations 2025, Note: Explanatory note


(This note is not part of the Regulations)
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.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2025/578/note (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.