Schedule 9ZF, Part 3, Part 26, paragraph 218

The following communications must be made by using the electronic portal set up by the Commissioners for the purposes of implementing Sections 3 and 4 of Chapter 6 of Title XII to the principal VAT Directive— a registration request under paragraph 5 of Schedule 9ZD or paragraph 5 of Schedule 9ZE to the Act; the information required by paragraph 8 of Schedule 9ZD or paragraph 8 of Schedule 9ZE to the Act; a return required under paragraph 11 of Schedule 9ZD or paragraph 11 of Schedule 9ZE to the Act.

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Source: legislation.gov.uk · retrieved 2026-07-28