This Brief explains changes to the VAT Regulations for online filing of VAT returns. The brief is relevant to VAT registered businesses who are unable to file their VAT returns online for reasons of age, disability or remoteness of location.

Following a formal consultation to which the Northern Ireland Tax Committee of Chartered Accountants Ireland responded, Regulation 25A of VAT Regulations 1995 (SI 1995/2518) has been amended to:

• enable HMRC to make a Commissioners’ direction approving telephone filing as an alternative method of electronic filing for use by businesses that satisfy HMRC that it is not reasonably practicable for them to use the current method of online filing
• provide an additional exemption from electronic filing for businesses that satisfy HMRC that it is not reasonably practicable for them to use an online channel with the result that such businesses will be able to file on paper

Changes to the legislation took effect from 1 July 2014.