The Value Added Tax (Amendment) (No.3) Regulations 2014

Amendment of the Value Added Tax Regulations 1995

11.  After Part 26 (UK Union and Non-Union Special Accounting Schemes: Registration) insert—

“PART 27 NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

219.   In this Part, “tax period” has the meaning given by paragraph 23(1) of Schedule 3B or paragraph 38(1) of Schedule 3BA (as the case may require) to the Act.

Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made

220.— (1) In this regulation “notice” means a notice given under paragraph 16C(3) of Schedule 3B or paragraph 23(3) of Schedule 3BA to the Act.

(2) A person giving a notice (P) must do so—

(a) no later than 4 years after the end of the tax period in respect of which the return identified in the notice was required to be made; and

(b) in writing in the English language.

(3) P must also provide such documentary evidence in support of the notice as P possesses.

Claims in respect of overpaid VAT

221.— (1) A person making a claim under paragraph 16I(1) of Schedule 3B, or paragraph 29(1) of Schedule 3BA, to the Act must provide to the Commissioners at the time of making the claim a statement in writing in the English language explaining how the claim is calculated.

(2) A person making a claim under any other provision of paragraph 16I of Schedule 3B, or paragraph 29 of Schedule 3BA, to the Act must-

(i) make that claim to the Commissioners; and

(ii) provide to the Commissioners at the time of making the claim a statement in writing in the English language explaining how the claim is calculated.

Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period

222.— (1) A claim or other notice made under paragraph 16K(2)(b) of Schedule 3B or paragraph 31(2)(b) of Schedule 3BA to the Act must be made in writing in the English language.

(2) A person making a payment–

(a) under paragraph 16K(3) of Schedule 3B to the Act in a case falling within paragraph 16K(2)(b) of that Schedule; or

(b) under paragraph 31(3) of Schedule 3BA to the Act in a case falling within paragraph 31(2)(b) of that Schedule,

must do so no later than twenty days after the end of the tax period in which the increase in consideration is accounted for in the person’s business accounts.

Scheme participants who are also taxable persons: disapplication of paragraph 17(1)

223.— (1) Paragraph 17(1) of Schedule 3BA to the Act is not to apply in the case of an input tax obligation.

(2) In this regulation “input tax obligation” means an obligation imposed on a taxable person relating to a claim to deduction under section 25(2) of the Act or to payment of a VAT credit.”.