Value Added Tax Act 1994 section 11

OSS scheme returns

Section 11 sets out the requirement for persons registered under the OSS scheme to submit returns for each reporting period.

  • Anyone who is or has been registered under the OSS scheme must submit an OSS scheme return to HMRC for each reporting period.
  • A reporting period is each calendar quarter during the whole or part of which the person is registered under the OSS scheme.
  • The obligation to submit a return applies even if the person has since ceased to be registered, provided they were registered during the relevant period.
  • Each return covers one quarterly reporting period, ensuring regular disclosure of OSS scheme activity.

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