The VAT change on 4 January 2011 (for reference purposes)
For a wealth of advice and information on aspects of VAT, including essential tips for VAT planning, and how to survive the VAT inspector's visit, visit our VAT guides.
The supplementary 2.5 per cent charge became due on 4 January 2011 and should have been accounted for on the VAT return covering that date. For rights and options, the charge is triggered on the date they are exercised on or after 4 January 2011.
The charge does not apply to advance rental charges in respect of land, buildings or other assets if they are for a period of one year or less and such charges are normal commercial practice.
Upcoming Deadlines
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May
21
2012
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Deadline has expired
- EC Sales List
Deadline for online monthly return filing
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May
31
2012
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- Backdated Partial Exemption VAT Date
Deadline for VAT partial exemption special method approval if backdating required to 1 June 2011 (May VAT year ends)
- Capital Goods VAT Date
Capital goods scheme VAT adjustments (monthly returns)
- Intrastat
Due date for payment of supplementary declarations for April 2011
- VAT Return Date
Due date for April VAT returns
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Jun
07
2012
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- VAT Return Date
Due date for April VAT returns (electronic payments)
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View all deadlines
