Every registered person must submit a return for each prescribed accounting period showing the VAT payable and repayable.

VAT returns may be submitted in one of three ways:

MTD (see ¶55-080 et seq): all businesses with a taxable turnover exceeding the VAT registration threshold must keep VAT records using MTD compatible software and submit returns via MTD. Businesses with a turnover below the registration threshold may choose to comply with the MTD requirements. There are some limited exceptions who are permitted to submit paper returns.

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