---
title: "The Value Added Tax (Amendment) Regulations 2025"
id: 996ebdd2-fa5a-48b4-86e8-6382f727ead6
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/578
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/996ebdd2-fa5a-48b4-86e8-6382f727ead6
language: en
in_force_from: 2025-06-13
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/578/data.xml
read_on: 2026-11-10
sha256: cb248dcd9ea359b0d25948f462daf867cb6aadeff738bce66c25dab694bec1eb
provisions: 3
---

# The Value Added Tax (Amendment) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 578
VALUE ADDED TAX
The Value Added Tax (Amendment) Regulations 2025
Made
13th May 2025
Laid before the House of Commons
14th May 2025
Coming into force
13th June 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 25(1) of the Value Added Tax Act 1994.

## 1 Citation, commencement and effect {#regulation-1}

(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2025 and come into force on 13th June 2025.
(2) These Regulations have effect in relation to a person who, on or after 14th June 2025, ceases to be liable or entitled to be registered under the Value Added Tax Act 1994.

## 2 Amendment of the Value Added Tax Regulations 1995 {#regulation-2}

In regulation 25 (making of returns) of the Value Added Tax Regulations 1995, after paragraph (4) insert—
(4AA) Any period specified in paragraph (4) for the making of a final return may be extended by direction of the Commissioners whether or not that period has ended at the time the direction is made.