31 March 2020 
Andrea Marshall, Tax Specialist
Andrea sent an email to Dave Cannon at HMRC last week seeking clarification on a few points regarding submission of VAT returns, estimation, MTD and the default surcharge regime.
Please find her questions in itallics and Dave Cannon’s response in bold below.
***
I am receiving queries from members regarding submission of VAT returns whilst working remotely. The concerns appear to centre on being able to prepare accurate VAT return figures (as a result of having problems accessing all or some of the finance systems at home) and being able to submit the return via MTD at home. Although universities will not be submitting returns for a few weeks, there will be subsidiary returns to submit.
In the instances where our members are experiencing problems, I should be grateful if you would:
Return submission: Yes, returns must be submitted on time, only payments can be deferred.
Estimation: All the usual estimation rules apply at the moment i.e. there is no change to the requirement to gain HMRC agreement if they need to submit estimated figures.
MTD submission: I think this will come down to individual circumstances and therefore not possible to answer in general terms. I think that customers will need to call the helpline below.
COVID-19 helpline
Number 0800 024 1222
Open 8am to 4pm Monday to Friday
Default Surcharge: I am not aware if this is the case or under consideration however I will advise if I hear anything.
