UK: Deadline extended for final VAT returns after cancellation of registration

Effective June 13, 2025, businesses will have one month and seven days from the final return's availability.

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September 12, 2025

HM Revenue & Customs (HMRC) in May 2025 issued regulations extending the deadline for submitting a final value added tax (VAT) return following cancellation of VAT registration.

Effective June 13, 2025, businesses will have one month and seven days from the final return's availability, mitigating penalties due to processing delays.

This update is formalized in the VAT (Amendment) Regulations SI 2025/578.


For more information, contact a KPMG tax professional in the UK:

Emma Abraham | emma.abraham@kpmg.co.uk

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