Section 33E(5)

The “relevant day” is— in the case of a person who is registered, the last day on which the person may make a return under this Act for the prescribed accounting period containing the last day of the financial year in which the supply is made or the ... importation takes place; in the case of a person who is not registered, the last day of the period of 3 months beginning immediately after the end of the financial year in which the supply is made or the ... importation takes place.

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