Home > > The VAT change on 4 January 2011 (for reference purposes)

The VAT change on 4 January 2011 (for reference purposes)

For a wealth of advice and information on aspects of VAT, including essential tips for VAT planning, and how to survive the VAT inspector's visit, visit our VAT guides.

The supplementary 2.5 per cent charge became due on 4 January 2011 and should have been accounted for on the VAT return covering that date. For rights and options, the charge is triggered on the date they are exercised on or after 4 January 2011.

The charge does not apply to advance rental charges in respect of land, buildings or other assets if they are for a period of one year or less and such charges are normal commercial practice.

VAT

29-Feb	Motorists tell Treasury to cut upcoming 3p fuel duty
22-Feb	Chancellor faces increasing pressure for Budget tax-cuts
12-Dec	Online VAT filing changes confirmed
01-Dec	Final call for VAT registration
29-Sep	Are your records adequate? HMRC extends Business Record Checks
26-Sep	Playing politics will not help the economy
09-Sep	HMRC gives VAT rule breakers registration deadline
19-Aug	Taxes help boost public finances
12-Aug	HMRC opens civil disorder hotline
11-Aug	Move towards compulsory online VAT filing

Upcoming Deadlines

May 21 2012	EC Sales List Deadline for online monthly return filing
May 31 2012	Backdated Partial Exemption VAT Date Deadline for VAT partial exemption special method approval if backdating required to 1 June 2011 (May VAT year ends) Capital Goods VAT Date Capital goods scheme VAT adjustments (monthly returns) Intrastat Due date for payment of supplementary declarations for April 2011 VAT Return Date Due date for April VAT returns
Jun 07 2012	VAT Return Date Due date for April VAT returns (electronic payments)

View all deadlines

VAT basics

VAT schemes

VAT compliance

Beechams LLP is registered in England No OC304423. A list of members is available at 3rd Floor, 167 Fleet Street, London EC4A 2EA.
Beechams LLP is a member of the UK 200 Group, an association of independent practising Chartered Accountants.
Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.