{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-51",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-51.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/51",
  "kind": "regulation",
  "number": "51",
  "heading": "Annual accounting scheme",
  "text": "An authorised person shall, where in any given case the transitional accounting period is—\n(a) 4 months or more—\n(i) where the taxable person and Commissioners agree to such payment pattern, pay to the Commissioners by credit transfer on each relevant quarterly date the quarterly sum; or\n(ii) in all other cases, pay to the Commissioners by credit transfer on each relevant monthly date the monthly sum; and\n(iii) make by the last working day of the second month following the end of his transitional accounting period a return in respect of that period, together with any outstanding payment due to the Commissioners in respect of his liability for VAT declared on that return; or\n(b) less than 4 months, make by the last working day of the first month following the end of his transitional accounting period a return in respect of that period, together with any outstanding payment due to the Commissioners in respect of his liability for VAT declared on that return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7 substituted (with effect in accordance with reg. 1 of the amending S.I.) by The Value Added Tax (Annual Accounting) Regulations 1996 (S.I. 1996/542), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 51(a)(i) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/51",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}