PART VACCOUNTING, PAYMENT AND RECORDS
Making of returnsI125
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1
Every person who is registered or was or is required to be registered shall, in respect of every period of a quarter or in the case of a person who is registered, every period of 3 months ending on the dates notified either in the certificate of registration issued to him or otherwise, not later than the last day of the month next following the end of the period to which it relates, make to the Controller a return on the form numbered 4 in Schedule 1 to these Regulations F2(“Form 4”) showing the amount of VAT payable by or to him and containing full information in respect of the other matters specified in the form and a declaration, signed by him, that the return is true and complete;
provided that—
a
the Commissioners may allow or direct a person to make returns in respect of periods of one month and to make those returns within one month of the periods to which they relate;
b
the first return shall be for the period which includes the effective date determined in accordance with Schedules 1, 2 and 3 to the Act upon which the person was or should have been registered, and the said period shall begin on that date;
c
where the Commissioners consider it necessary in any particular case to vary the length of any period or the date on which any period begins or ends or by which any return shall be made, they may allow or direct any person to make returns accordingly, whether or not the period so varied has ended;
d
where the Commissioners consider it necessary in any particular case, they may allow or direct a person to make returns to a specified address.
2
Any person to whom the Commissioners give any direction in pursuance of the proviso to paragraph (1) above shall comply therewith.
3
Where for the purposes of this Part the Commissioners have made a requirement of any person pursuant to regulation 30—
a
the period in respect of which taxable supplies were being made by the person who died or became incapacitated shall end on the day previous to the date when death or incapacity took place; and
b
subject to sub-paragraph (1)(c) above, a return made on his behalf shall be made in respect of that period no later than the last day of the month next following the end of that period; and
c
the next period shall start on the day following the aforesaid period and it shall end, and all subsequent periods shall begin and end, on the dates previously determined under paragraph (1) above.
4
Any person who—
a
ceases to be liable to be registered, or
b
ceases to be entitled to be registered under either or both of paragraphs 9 and 10 of Schedule 1 to the Act,
shall, unless another person has been registered with his registration number in substitution for him under regulation 6, make to the Controller a final return on the form numbered 5 in Schedule 1 to these Regulations F3(“Form 5”) and any such return shall contain full information in respect of the matters specified in the form and a declaration, signed by him, that the return is true and complete and shall be made, in the case of a person who was or is registered, within one month of the effective date for cancellation of his registration, and in the case of any other person, within one month of the date upon which he ceases to be liable to be registered, and in either case shall be in respect of the final period ending on the date aforementioned and be in substitution for the return for the period in which such date occurs.
F14A
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.
5
The Commissioners may allow VAT chargeable in any period to be treated as being chargeable in such later period as they may specify.