(scotland) Limited
  • 0141 636 9353
  • 0141 636 9490
  • 0141 636 9492

HMRC's strict enforcement of filing VAT returns online are to be relaxed to include telephone filing under certain circumstances.

Following consultation, HMRC is agreeing for taxpayers to use telephone filing provided certain conditions are met. These cover where HMRC can be satisfied that it is not reasonably practicable for the VAT returns to be filed electronically either due to the taxpayers age, disability or remoteness of location. Additionally, this can be extended to paper filing where telephone filing is also not reasonably practicable.

HMRC proposes to provide a dedicated line, including a service outside normal working hours and further information is to be provided in due course.

A further consultation is in process to bring about the practicalities of this change and the consultation will close on 24 May 2014.

Who is potentially affected

  •  Taxpayers who are:
    • computer illiterate, perhaps, due to age;
    • disabled and find using a computer very difficult or painful; or
    • living in an area that is so remote for a reliable internet connection.

How can VAT Services (Scotland) Ltd help you

  • Any taxpayers that may have any other reason beyond those outlined above that also find it unreasonably practicable to file their VAT returns electronically.

Contact us

Should you wish further information on the above, please do not hesitate to contact Gary using the details outlined below.


Gary Moore
Direct line 0141 636 9353
Mobile 07812 061 582
Email This email address is being protected from spambots. You need JavaScript enabled to view it.