Adjudicator's Office

Commentary – VAT Reporter ¶61-105

Annual Accounting Registration Unit

Commentary – VAT Reporter ¶55-302

Case law, requirement to file online

Age, disability; poor internet availability

Commentary – VAT Reporter ¶55-210

Agent lacking a computer

Commentary – VAT Reporter ¶55-210

Moral and religious beliefs

Commentary – VAT Reporter ¶55-210

Obligation to tick a box stating had read terms for online filing

Commentary – VAT Reporter ¶55-210

Risk of interception by third party

Commentary – VAT Reporter ¶55-210

Telephone filing concession

Commentary – VAT Reporter ¶55-210

Central processing unit

Commentary – SDLT Reporter ¶100-900

Change of address, notify HMRC to stop inhibition

Commentary – VAT Reporter ¶55-210

Dedicated teams for charities, international trade and delays in verifying repayment claims

Commentary – VAT Reporter ¶50-000
HMRC Guidance – Notice 701/59 ; Notice 701/6

Delays in verifying repayment claims

Commentary – VAT Reporter ¶55-421

E-Customer Support Office: on-line service

Commentary – VAT Reporter ¶55-210

Factual main residence

Commentary – CGT and the Private Residence ¶50-015

Local Stamp Taxes offices

Commentary – SDLT Reporter ¶100-915

National Registration Service

Commentary – VAT Reporter ¶55-350

Tribunal Service (Tax)

Commentary – VAT Reporter ¶61-300

VAT Error Correction Team

Commentary – VAT Reporter ¶55-250 ; VAT Reporter ¶745

Written and e-mail enquiries, charities

Commentary – VAT Reporter ¶50-000 ; VAT Reporter ¶735
HMRC Guidance – Notice 701/59 ; Notice 701/6