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'Moving VAT online' and 'Digital by Default' - CIOT comments

The CIOT comments, sent to HMRC on 1 November 2011, on two consultations that hope to extend the use of online services in relation to tax obligations.

The two separate but related consultations are:

  • VAT: consultation on the next steps for moving VAT online; and
  • Digital by Default.

Our submissions and the consultation documents are attached below.


VAT: consultation on the next steps for moving VAT online

This consultation covers changes to the operation of VAT to move further transactions online, and the assistance into digital that will support those moves. HMRC proposes that from 1 April 2012 for VAT registered businesses with a turnover below £100,000 it will be compulsory to file VAT returns online and make electronic payment of any VAT due. In support of the digital by default agenda, online will also become the default channel for all businesses for VAT registration, deregistration and changes to registered details but will not be mandated at this stage. Assistance into digital for those who need it is an integral part of the Government’s digital agenda. This consultation seeks views on where digital assistance will be required, and what form that assistance should take.

Digital by default

This consultation considers the next steps in making Her Majesty’s Revenue and Custom’s (HMRC’s) Registration Wizard the digital by default channel to get set up for the main direct business taxes (Corporation Tax, Income Tax Self Assessment/Class 2 NICs, PAYE). It is part of the 'One Click' programme of work in HMRC to accelerate the move to delivery of services through online channels. XBRL tagging and small repayments are discussed on Corporation Tax and how we can improve our service on ceasing businesses for Income Tax and PAYE. The consultation also asks for views on providing e mail addresses as part of a business’s designatory data

Technical Team

1 November 2011


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