VAT review ― registration and compliance

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note is intended to provide more detail on areas to consider during a VAT review which relate to general compliance. This document should be used in conjunction with the Checklist ― VAT review when undertaking the actual review in order to ensure that all relevant items have been covered.

Whilst this guidance and associated checklist have been prepared to seek to cover the common issues and risks which might arise, care should be taken to ensure that any specific business or sector issues are considered as part of a comprehensive review.

VAT returns and compliance ― return and payment deadlines

A typical starting point when undertaking a VAT review or due diligence exercise is to confirm whether all VAT returns and payments have been made on time. The VAT return and any payment due must reach HMRC by the due date stated on the return. For a normal return, this will be:

•
no later than one month after the end of the VAT return period, and
•
no later than one

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VAT review ― registration and compliance

VAT review ― registration and compliance