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

This is a freeview 'At a glance' guide to filing VAT returns by telephone. 

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?
Who can claim exemption from Making Tax Digital for VAT?  What are the issues?

Filing paper VAT returns
Who can file a paper VAT return? What is the process?

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 mandatory deregistration?

Registering for VAT
When should a business register for and charge VAT? What are the VAT registration thresholds? What penalties might HMRC issue for late notification of registration? When do you need to file a VAT return?

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