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HMRC Warns Agents: Submit Overdue VAT Returns by 7 Feb 2026 or Face Suspension

  • HMRC is contacting agents with at least two overdue VAT returns, requiring resolution by 7 February 2026.
  • Agents must submit all outstanding VAT returns and pay any VAT due by the deadline, or contact HMRC if unable to pay in full.
  • Failure to comply may result in suspension of agent codes, public interest disclosure to professional bodies, and additional VAT assessments.
  • Agents who are no longer trading must cancel their VAT registration after filing all outstanding and final VAT returns; retrospective cancellation is not allowed.

Source: icaew.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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