VAT: Amendments to legislation - assistance with electronic filing of VAT returns
LITRG are very pleased with the outcome of this consultation, that taxpayers should be able to file by telephone when it is not reasonably practicable for them to file online, and on paper when it is not reasonably practicable for them to file either online or by telephone. This is sensible, rational and gives HMRC a sound basis for their future digital support strategy. But we do not think the regulations as drafted quite achieve the desired effect.
In their summary of responses to the consultation on when taxpayers should be permitted to file their VAT returns by non-electronic means, HMRC invited comments on draft regulations to allow for telephone filing as well as filing online and on paper.
HMRC's summary of responses is here, and our comments on the draft regulations can be found