What does Schedule 9ZE paragraph 8 of the Value Added Tax Act 1994 require?

Schedule 9ZE paragraph 8 requires businesses to notify HMRC electronically of certain changes under Article 57h of the VAT Implementing Regulation. HMRC has the authority to specify the electronic means and manner of submission, either through published notices or by making regulations prescribing the process.

How must change notifications under Article 57h be submitted to HMRC?

Change notifications under Article 57h must be submitted electronically using the specific method directed by HMRC. Businesses cannot write to HMRC or choose any method they prefer. They must follow the electronic submission process set out in HMRC's published notices or regulations.

Can a business notify HMRC of Article 57h changes by post?

No. Submitting the notification by post or by an unapproved electronic method does not satisfy the requirement. Businesses must use the specific online portal or digital method that HMRC has directed in its published notices or regulations to comply with paragraph 8.

How does HMRC specify the electronic method for change notifications?

HMRC can specify the electronic means and manner of submission in two ways: by publishing a notice setting out the requirements, or by making regulations that prescribe the process. Businesses should check HMRC's current published guidance to confirm the approved submission method.

Value Added Tax Act 1994 section Schedule 9ZE paragraph 8

Notification of changes etc.

Schedule 9ZE paragraph 8 sets out how businesses must notify HMRC of certain changes under the VAT Implementing Regulation.

When certain changes occur, a notification must be made under Article 57h of the VAT Implementing Regulation.
The notification must be submitted by electronic means.
HMRC determines the specific electronic method and manner of submission, either through published notices or regulations.
Businesses must follow HMRC's directions on exactly how to file these change notifications.

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