Regulation 25A F1

Where a person makes a return required by regulation 25 by means of electronic communications using functional compatible software, such a method of making a return shall be referred to in this Part as a “compatible software return system”.

Where a person makes a return required by regulation 25 using electronic communications F3other than functional compatible software, such a method of making a return shall be referred to in this Part as an “electronic return system”.

Where a person makes a return F4or a final return on the relevant form specified in a notice published by the Commissioners, such a method of making a return shall be referred to in this Part as a “paper return system”.

A person who is subject to the requirements of regulation 32A, including by virtue of an election in accordance with regulation 32C, must make a return required by regulation 25 using a compatible software return system.

Subject to F7paragraphs (2A) above and (6) below, a person who is registered for VAT must make a return required by regulation 25 using an electronic return system F8that that person is required or authorised to use whether or not such a person is registered in substitution for another person under regulation 6 (transfer of a going concern).

In any case where an electronic return system F9or a compatible software return system is not used, a return must be made using a paper return system.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11... A person—

F14is not required to make a return required by regulation 25 using an electronic return system.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Where an electronic return system F16or a compatible software return system is used, it must take a form approved by the Commissioners in a specific or general direction.

Where a paper return system is used, a return required by regulation 25(1) F17or 25(4) must be made on the relevant form specified in a notice published by the Commissioners.

A direction under paragraph (8) above may in particular—

An electronic return system F21or a compatible software return system shall incorporate an electronic validation process.

Subject to paragraph (13) below and unless the contrary is F22presumed—

No return shall be treated as having been made using an electronic return system F25or a compatible software return system unless it is in the form required by paragraph (8) above.

The requirement in paragraph (8) above incorporates the matters mentioned in paragraph (10) above.

A return made using an electronic return system F26or a compatible software return system carries the same consequences as a return made using a paper return system, except in relation to any matter for which alternative or additional provision is made by or under this regulation.

F27Subject to paragraph (15A) in relation to returns made for prescribed accounting periods which end on or after 31 March 2011, a F28... person who fails to comply with paragraph F29(2A) or (3) above is liable to a penalty.

A person who—

is only liable to a penalty in relation to returns made for prescribed accounting periods which end on or after 31 March 2013.

But a F31... person who has a reasonable excuse for so failing to comply is not liable to a penalty.

The table below sets out the penalties depending on the level of turnover.

A person may appeal against the Commissioners’ decision to impose a penalty only on the ground that—

In calculating a person’s annual VAT exclusive turnover for the purposes of F34... the table in paragraph (17) above, the Commissioners shall use any available figures which they determine to be fair and reasonable in the circumstances and such figures shall be taken to be the correct figures for the purposes of the calculation.

Additional time is allowed to make—

That additional time is only as the Commissioners may allow in a specific or general direction, and such a direction may allow different times for different means of payment.

The Commissioners need not give a direction pursuant to this paragraph.

Where a corporate body is registered in the names of its divisions pursuant to section 46(1) of the Act, each such separately registered division is “a person” for the purposes of paragraphs F37... (12) and (19) above.

In this regulation—

In paragraphs (8) and (20) above “direction” and “direct” refer only to a current direction, and a direction is not current to the extent that it is varied, replaced or revoked by another Commissioners’ direction.