The Value Added Tax (Amendment) Regulations 2000

3.—(1) In paragraph (1) of regulation 25 the expression “(“Form 4”)” shall be inserted immediately after “these Regulations”.

(2) In paragraph (4) of regulation 25 the expression “(“Form 5”)” shall be inserted immediately after “these Regulations”.

(3) The following paragraphs shall be inserted immediately after paragraph (4) of regulation 25—

“(4A) A person may make a return required by this regulation on an electronic version of Form 4 or Form 5 (as appropriate) using electronic communications.

(4B) Such a method of making a return shall be referred to in this Part as an “electronic return system”.

(4C) A person may only make a return by way of an electronic return system on condition that—

(a) the electronic return system in question takes a form approved by the Commissioners in a specific or general direction; and

(b) that person remains authorised by the Commissioners in accordance with paragraph (4G) below.

(4D) No return shall be treated as having been made under paragraph (4A) above unless the conditions imposed by paragraph (4C) above are satisfied.

(4E) An electronic return system shall incorporate an electronic validation process.

(4F) Subject to paragraph (4D) above—

(a) the use of an electronic return system shall be proved to have resulted in the making of the return to the Controller only if this has been successfully recorded as such by the relevant electronic validation process;

(b) the time of making the return to the Controller using an electronic return system shall be conclusively presumed to be the time recorded as such by the relevant electronic validation process; and

(c) the person making the return to the Controller shall be presumed to be the person identified as such by any relevant feature of the electronic return system.

(4G) The Commissioners may on application authorise a person to make returns using an electronic return system and may revoke any such authorisation.

(4H) The Commissioners shall pay proper regard to the following factors before authorising a person or revoking an authorisation under paragraph (4G) above—

(a) the state of development of any relevant electronic return system;

(b) the protection of the revenue;

(c) the degree of compliance of the person concerned with this Part; and

(d) any other relevant factor.

(4I) A person shall not be authorised to make returns using an electronic return system only by reason of being—

(a) registered under regulation 6 above in substitution for a person who has been so authorised (transfer of a going concern); or

(b) required by the Commissioners under regulation 30 below to comply with the requirements of this Part (person acting in a representative capacity).

(4J) The electronic versions of Forms 4 and 5 shall not differ in any material respect from those in Schedule 1 to these Regulations but may include relevant modifications.

(4K) Paragraphs (1) and (4) above shall have effect in relation to a return made by way of an electronic return system as if the expression “, signed by him,” were omitted.

(4L) Paragraphs (4A) to (4K) above shall not be taken as affecting any provision except in relation to the means of making a return to the Controller.”.