Prospective
PART 4U.K.End of period statements
Provision of end of period statementsU.K.
11.—(1) A relevant person must provide to HMRC an end of period statement(1) in relation to each relevant period.
(2) An end of period statement must include—
(a)end of period information for the relevant period specified in an end of period notice; and
(b)a declaration by the relevant person that the information contained in the end of period statement is correct and complete to the best of that person’s knowledge.
Commencement Information
I1Reg. 11 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1
End of period noticesU.K.
12. “End of period notice” means a notice made by the Commissioners which is stated to be made further to this regulation and which specifies end of period information to be provided to HMRC.
Commencement Information
I2Reg. 12 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1
Specified informationU.K.
13.—(1) The end of period information which may be specified includes (but is not limited to)—
(a)providing designatory information;
(b)identifying the relevant period to which the information relates;
(c)providing totals of the amounts falling within specified categories of transactions for the relevant period;
(d)identifying the properties which form part of a property business; and
(e)providing information concerning any—
(i)adjustments, allowances, balancing charges or costs;
(ii)losses or exemptions; and
(iii)reliefs and allowances.
(2) For different descriptions of relevant person, different designatory information or different categories of transactions may be specified.
Commencement Information
I3Reg. 13 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1
Commencement and cessation of requirement to provide end of period statementsU.K.
14.—(1) For the purposes of regulation 11(1), the first end of period statement is required for the first relevant period which begins on or after the digital start date which applies to the business.
(2) A final end of period statement is required for the relevant period in which the business ceases.
(3) Where paragraph (2) applies, the relevant person must include in the end of period statement a notice that it is the final statement for the business by virtue of its cessation.
Commencement Information
I4Reg. 14 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1
The date by which an end of period statement must be provided is set out in paragraph 8(5) of Schedule A1.