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A deadline's a deadline

28 March 2007 / A St J Price
Issue: 4101 / Categories: Comment & Analysis , VAT
Except when it isn't. A ST J PRICE explains when the deadline for submitting a VAT return can be extended.

KEY POINTS * Timing for sending in VAT returns. * HMRC and VAT tribunals seem to be unaware of the rule. * Pros and cons of paying VAT by direct debit.

DO READERS KNOW the date on which a trader must submit his VAT return? It can be later than the last day of the month following the return period but HMRC have been ignoring their own rules on that. I have seen several tribunal decisions over many years in which the return was received on time under those rules. However since HMRC themselves appear not even to know their rules let alone instruct correctly their tribunal representatives who are often barristers the tribunals have dismissed the appeals.
When I have pointed out to HMRC the correct date the decisions in several cases have been informally set aside. That may...

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