HMRC online services – VAT
HMRC have issued a bulletin to advise taxpayers that the VAT online service will be unavailable between 07.00 on 4 April and 06.00 on 6 April 2011 to allow for IT upgrades.
VAT registered businesses will be unable to submit VAT returns, set up direct debits or view their account details online during this period.
HMRC recommends that businesses with VAT returns due on 7 April 2011, submit their returns before 4 April 2011 to ensure the deadline is met. If this is not possible, then businesses should submit their VAT return as soon as possible after the VAT online service resumes on 6 April 2011.
HMRC have confirmed that no business will be penalised for a late return or direct debit payment if this is due to HMRC systems being unavailable during the period before the 7 April due date.