Schedule 9ZF, Part 3, Part 27, paragraph 219A

Any amendment to a return under a special accounting scheme for a tax period in which a relevant supply was brought into account must— be made in a subsequent return under a special accounting scheme of the same type, be made before the end of the period of three years beginning with the day on which the return for the tax period in which the relevant supply was brought into account was required to be submitted, and include details of— the member State in which the relevant supply was made; the tax period to which the amendment relates; the amount of VAT concerned. In this regulation, “return under a special accounting scheme” means any of the following, so far as relating to supplies of goods treated as made in the United Kingdom— an OSS scheme return or a relevant non-UK return under Schedule 9ZD to the Act (see paragraphs 11 and 22(3) of that Schedule); an IOSS scheme return or a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule).

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