Background Note
14.These amendments to VATA will allow the Commissioners of HM Revenue and Customs to determine the form of a number of specific communications (which were previously contained in Schedule 1 to the VAT Regulations 1995) in tertiary law. These prescribed VAT forms are a small subset of the total number of VAT forms that HMRC make available to businesses to facilitate notifications and other communications. The amendments will enable HMRC to update and revise the prescribed VAT forms without having to amend the VAT Regulations 1995 and therefore respond more quickly to changing business needs.