Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518)

Published on: 17 June 2025

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Specialist Tax Regulatory Materials

Article summary

HMRC has issued a direction which extends the deadline in regulation 25(4) of the Value Added Tax Regulations 1995 for submitting the final return.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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