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

Policy paper

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

Direction to extend the deadline for submitting a final VAT return.

From:: HM Revenue & Customs
Published: 16 June 2025

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Details

This direction extends the deadline in regulation 25(4) of the Value Added Tax Regulations 1995 for submitting the final return to one month from the date of the notification letter where it is sent after the effective date of cancellation. 皇冠体育app letter confirms the extended deadline.

Published 16 June 2025

皇冠体育app