EVAT returns
CHAPS instruction form
Direct debit payment of VAT declared
ECustomer Support Office: on-line service
EVAT service, accessing
Exemption from requirement to file online
Extended due date for return and payment
Failure to file, penalty
Flat-rate scheme
Form VAT 9C
Forms of electronic payment
Generally
Government departments and health authorities, unavailability
Incentives
Online warning messages
Paying VAT electronically
Penalty for not using system
Proof of receipt by HMRC
Reasonable excuse late filing
Generally
Guidelines
Requirement exceptions
Submission, e-mail reminder