SI 2021/986 The Value Added Tax (Amendment) Regulations 2021

Published on: 07 September 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the VAT Regulations (SI 1995/2518) to extend to VAT registered entities with taxable turnover below the VAT registration threshold the scope of an existing requirement to keep digital records and submit VAT returns to HMRC using compatible software.

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

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