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