SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)

PART 5Collection of F2...UK VAT

Annotations:
Amendments (Textual)

Default surcharge: notice of special surcharge period

27

1

A person who is required to make F3an OSS scheme return or a relevant non-UK return for a tax period is regarded for the purposes of this paragraph and paragraph 28 as being in default in respect of that period if either—

a

conditions 1A and 2A are met, or

b

conditions 1B and 2B are met,

(but see also paragraph 29).

2

The conditions are as follows—

a

condition 1A is that F4the Commissioners or the tax authorities for the administering member State F5(as the case may be) have not received the return by the deadline for submitting it;

b

condition 2A is that F6the Commissioners or those tax authorities F7(as the case may be) have, in accordance with Article 60a of the Implementing Regulation, issued a reminder of the obligation to submit the return;

c

condition 1B is that, by the deadline for submitting the return, F8the Commissioners or those tax authorities F9(as the case may be) have received the return but have not received the amount of VAT shown on the return as payable by the person in respect of the tax period;

d

condition 2B is that F10the Commissioners or those tax authorities F11(as the case may be) have, in accordance with Article 60a of the Implementing Regulation, issued a reminder of the VAT outstanding.

3

The Commissioners may serve on a person who is in default in respect of a tax period a notice (a “special surcharge liability notice”) specifying a period—

a

ending on the first anniversary of the last day of that tax period, and

b

beginning on the date of the notice.

4

A period specified under sub-paragraph (3) is a “special surcharge period”.

5

If a special surcharge liability notice is served in respect of a tax period which ends on or before the day on which an existing special surcharge period ends, the special surcharge period specified in that notice must be expressed as a continuation of the existing special surcharge period (so that the existing period and its extension are regarded as a single special surcharge period).