Consultation outcome

Draft legislation: The Value Added Tax (Amendment) Regulations 2018

• From: HM Revenue & Customs
• Published: 18 December 2017
• Last updated: 16 March 2018 — See all updates

This consultation has concluded

Detail of outcome

Following the closure of the technical consultation on the draft VAT Regulations and the VAT Notice on 9 February 2018, HM Revenue and Customs received about 60 responses from professional bodies, large agents, and large and small businesses. We would like to thank those who contributed.

The regulations were laid on 28 February 2018 and we plan to have further engagement with stakeholders on the VAT Notice.

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Original consultation

Summary

Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.

This consultation ran from
10:30am on 18 December 2017 to 11:45pm on 9 February 2018

Consultation description

HM Revenue and Customs (HMRC) has published draft regulations, together with a draft explanatory memorandum and draft VAT Notice, for public comment.

The proposed secondary legislation would make changes to the VAT regime, effective from 1 April 2019. It would require businesses with taxable turnover above the VAT registration threshold to keep and preserve digital records and provide VAT returns using compatible software.

HMRC is also making available for comment a proposed Addendum to the draft VAT Notice, setting out how businesses could use compatible software alongside spreadsheets to provide VAT returns.

Comments on any of the documents should be sent by email to: makingtaxdigital.consultations@hmrc.gsi.gov.uk.

Documents

The Value Added Tax (Amendment) Regulations 2018

PDF, 131 KB, 6 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory Memorandum to The VAT (Amendment) Regulations 2018

PDF, 88.8 KB, 5 pages

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Draft VAT Notice on Making Tax Digital for VAT

PDF, 272 KB, 10 pages

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Addendum to draft VAT Notice on Making Tax Digital for VAT

PDF, 564 KB, 10 pages

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Published 18 December 2017
Last updated 16 March 2018 + show all updates

1. 16 March 2018

   Response to consultation has been published.

2. 18 December 2017

   First published.