Guidance

Insolvency practitioner bulletin 2 (2023): changes to VAT100 (2021) returns

This bulletin explains changes to how VAT100 returns are processed and how to make sure VAT Returns are completed and submitted correctly.

From:
HM Revenue & Customs
Published
31 January 2025

Documents

Changes to VAT100 (2021) returns — insolvency practitioner bulletin 2 (2023)

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Details

This bulletin explains:

  • the changes to how VAT100 returns are processed
  • how to make sure submissions are completed and submitted correctly
  • what to do if you do not have the information needed to complete the return
  • what to do if you have not had a reply or repayment from HMRC

Updates to this page

Published 31 January 2025

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