The Value Added Tax Regulations 1995

Making of returns U.K.

25.  —

(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 [F1 in the manner prescribed in regulation 25A] 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, [F2 signed by that person or by a person authorised to sign on that person’s behalf], that the return is [F3 correct] 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 [F4 Schedules 1, [F5 1A,] [F6 3A, Parts 8 and 9 of Schedule 9ZA and Schedule] [F7 and 9ZC]] 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 [F8 , [F9 paragraph 41 or 51 of Schedule 9ZA]] [F10 or Schedule 9ZC] 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 [F11 in the manner prescribed in regulation 25A] and any such return shall contain full information in respect of the matters specified in the form and a declaration, [F12 signed by that person or by a person authorised to sign on that person’s behalf], that the return is [F13 correct] 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.

F14 (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4J) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (4M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) The Commissioners may allow VAT chargeable in any period to be treated as being chargeable in such later period as they may specify.

Textual Amendments

F1 Words in reg. 25(1) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(a)(i)

F2 Words in reg. 25(1) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(a)(ii)

F3 Word in reg. 25(1) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(a)(iii)

F4 Words in reg. 25(1)(b) substituted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 5

F5 Word in reg. 25(1)(b) and comma inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 13(a)

F6 Words in reg. 25(1)(b) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 25(a)

F7 Words in reg. 25(1)(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 45(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F8 Words in reg. 25(4)(b) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 13(b)

F9 Words in reg. 25(4)(b) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 25(b)

F10 Words in reg. 25(4)(b) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 45(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F11 Words in reg. 25(4) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(b)(i)

F12 Words in reg. 25(4) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(b)(ii)

F13 Word in reg. 25(4) substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(b)(iii)

F14 Reg. 25(4A)-(4M) omitted (1.12.2009) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 3(c)

Modifications etc. (not altering text)

C1 Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch.

C2 Pt. 5 applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 25 in force at 20.10.1995, see reg. 1