CH192080 | Penalty reform - penalties for failing to file VAT returns by the due date for periods from 1 January 2023: penalties for failing to submit VAT returns: submission due date

NB: “These rules currently only apply to VAT for VAT periods starting on or after 1 January 2023. These rules will come into force for other tax regimes at a future date. You must check the date from which these rules apply for the tax or duty you are dealing with”

Ordinarily, a taxable person is liable to a penalty (whether it be a penalty point or a financial penalty) if they fail to submit a VAT return by the due date.

The due date for a VAT return means the date by which it is required to be made to HMRC.

A taxable person is required to submit the VAT return by the date specified in the legislation see 25(1), 25A and Regulations 50 of the VAT Regulations 1995 SI 1995/2518-see CH192110.