- HMRC introduced Regulations SI 2025/578 for extended VAT return deadlines after VAT registration cancellation
- Applies to businesses deregistering on or after 14 June 2025
- Businesses deregistered earlier follow the current concession
- Previously, the deadline was one month and seven days from deregistration
- New rules effective from 13 June 2025 allow HMRC to set deadlines through a formal Direction
- Expected that the Direction will confirm existing practice
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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