Who can file a paper VAT return? What is the process?
This is a freeview 'At a glance' guide to filing paper VAT returns.
Paper and telephone filing of VAT returns
VAT regulations (the VAT (Amendment) (No 2) Regulations 2014, SI 2014/1497) provide that where HMRC are satisfied that it is not reasonably practicable for a person to file online or by telephone for reasons of age, disability, remoteness of location or any other reason, they may be authorised to file on paper.
The regulations also enable HMRC to approve telephone filing as an electronic return system for use by specified categories of persons. This follows the taxpayers’ victory in LH Bishop Electrical Ltd v HMRC Commissioners  UKFTT 522 (TC) in which LITRG supported the taxpayers.
The same exemptions can apply for Making Tax Digital for VAT (MVD). Practising members of certain religious societies or orders, are also exempt from MVD where electronic communication is incompatible with their beliefs.
Useful guides on this topic
Making Tax Digital: VAT (subscriber guide)
What is Making Tax Digital for VAT? What is VAT 'functional compatible' software? What do you need to do to report your VAT? Are there penalties for making mistakes?
Filing VAT by telephone
Who can file a VAT return by telephone? 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?