Who can file a VAT return by telephone? What is the process? 

This is a freeview 'At a glance' guide.

In 2014 HMRC agreed to relax the rules on mandatory filing of VAT returns online for certain disadvantaged groups. The move was welcomed by the Low Incomes Tax Reform Group (LITRG). There are now similar exemptions from online filing in place for Making Tax Digital for VAT.

The rules for online filing were amended to permit alternative filing after several taxpayers won a case at the First Tier Tribunal (FTT). In LH Bishop Electrical Co Ltd A F Sheldon (t/a Aztec Distributors) v Revenue & Customs [2013] UKFTT 522 (TC)) it was argued that the existing regulations discriminated against older people, those with disabilities and anyone who did not have access to broadband, who were unable to file VAT returns online.

How to file by telephone? 

Call the VAT helpline on 0300 200 3700* with VAT registration number to discuss.

*note this number offline if you are one of those who suffers from broadband issues.

Useful guides on this topic

Making Tax Digital for VAT: who is digitally excluded?
What is Making Tax Digital (MTD) for VAT? What is VAT 'functional compatible' software? What do you need to report their VAT? Are there penalties for making mistakes?  

Filing paper VAT returns
VAT regulations provide that where HMRC are satisfied that it is not reasonably practicable for a person to file online or by telephone for reasons of age, disability, remoteness of location or any other reason, they may be authorised to file on paper.

When do I have to deregister for VAT?  When can I voluntarily deregister?  What penalties might HMRC issue if I am late notifying them of a mandatory deregistration?

Registering for VAT
A guide to explain when to register for and charge VAT? VAT registration limits and VAT rules after Brexit. What penalties might HMRC issue for late notification of registration?

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