VAT Amendment Regulations 2025: Final Return Extensions and Registration Changes

• The Value Added Tax (Amendment) Regulations 2025 will come into force on 13th June 2025.
• These regulations allow HMRC to extend the deadline for final VAT returns for those deregistering after 14th June 2025.
• The amendments apply to individuals ceasing VAT registration under the Value Added Tax Act 1994.

Source gov.uk