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.

This has effect in relation to supplies made on or after 1 July 2014, and returns made for any prescribed accounting period which commences on or after that date. 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 [2013] UKFTT 522 (TC) in which LITRG supported the taxpayers.

Source: CIOT Finance Bill update

Useful guides on this topic

Filing VAT by telephone
HMRC has agreed to relax the rules on mandatory filing of VAT returns online for certain disadvantaged groups.

Deregistration
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 a mandatory deregistration?

Registering for VAT
A guide to explain when to register for and charge VAT? VAT registration limits and VAT rules after Brexit. What penalties might HMRC issue for late notification of registration?


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where can i obtain a blank vat 100 form?

thanks

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