SCHEDULES

F1SCHEDULE 9ZEDistance selling of goods imported to 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 3Liability, returns, payment etc

IOSS scheme returns

11

1

A person (“P”) who is, or has been, registered under this Schedule must submit a return (an “IOSS scheme return”) to the Commissioners for each reporting period.

2

Each month for the whole or any part of which P is registered under this Schedule is a “reporting period” for P.