- Enforced by
- HMRC
- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Taxable Person1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Taxable Person — also bound by 11 other Acts
Value Added Tax Regulations 1995
27 duties
Value Added Tax Act 1994
5 duties
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.007
After regulation 32 insert— Recording and keeping of information in...
Regulated
- Keep electronic VAT records using HMRC-approved softwareTaxable Person
12 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Amendment of the Value Added Tax Regulations 1995
s.003
In regulation 24 before “increase in consideration” insert— “API platform”...
s.004
In regulation 25A— (a) before paragraph (1) insert—
s.005
After regulation 31(1)(k) insert— (l) where the taxable person is...
s.006
After regulation 31 insert— Preservation of records (1) Subject to paragraph (2) the electronic account required to...
s.008
In paragraph 40(2A) after “electronic return system” insert “or a...
Help complying
Guvnor’s practical routes through this instrument.
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.