His Majesty’s Revenue and Customs (HMRC) has introduced Regulations SI 2025/578 granting taxpayers additional time to submit their final Value Added Tax (VAT) return following the cancellation of their VAT registration.
The amendment applies to businesses deregistering on or after 14 June 2025. Those deregistered earlier will continue under the current concession.
Previously, businesses had one month and seven days from their deregistration date to file the final VAT return. In practice, HMRC allowed this period to start from when the final return became available.
The revised rules, effective from 13 June 2025, give HMRC the authority to set the deadline through a formal Direction. It is anticipated that this Direction will confirm the existing practice.
