CHAPS instruction form

Commentary – VAT Reporter ¶55-200

Direct debit payment of VAT declared

Commentary – VAT Reporter ¶55-210

ECustomer Support Office: on-line service

Commentary – VAT Reporter ¶55-210

EVAT service, accessing

Commentary – VAT Reporter ¶55-210 ; VAT Reporter ¶55-355

Exemption from requirement to file online

Commentary – VAT Reporter ¶55-200

Extended due date for return and payment

Commentary – VAT Reporter ¶60-450

Failure to file, penalty

Commentary – VAT Reporter ¶60-478

Flat-rate scheme

Commentary – VAT Reporter ¶55-355

Form VAT 9C

Commentary – VAT Reporter ¶55-200

Forms of electronic payment

Commentary – VAT Reporter ¶55-210

Generally

Commentary – VAT Reporter ¶3-500 ; VAT Reporter ¶55-210

Government departments and health authorities, unavailability

Commentary – VAT Reporter ¶55-210

Incentives

Commentary – VAT Reporter ¶55-210

Online warning messages

Commentary – VAT Reporter ¶55-210

Paying VAT electronically

Commentary – VAT Reporter ¶55-200

Penalty for not using system

Commentary – VAT Reporter ¶55-210

Proof of receipt by HMRC

Commentary – VAT Reporter ¶55-210

Reasonable excuse late filing

Generally

Commentary – VAT Reporter ¶59-665

Guidelines

Commentary – VAT Reporter ¶55-210

Requirement exceptions

Commentary – VAT Reporter ¶55-210

Submission, e-mail reminder

Commentary – VAT Reporter ¶55-210