From 12.00 on 3 April 2010 to 06.00 (inclusive) on 6 April 2010, VAT Online and other HM Revenue & Customs’ (HMRC) online services will not be available to users. This is because HMRC are launching a release which will extend the range of facilities the service will offer (for example, the ability to save partially completed VAT Returns). To do this, the system will need to be taken down for a few days. This means that, over these dates (the Easter weekend), you will not be able to transact (submit returns, set up a Direct Debit etc) or view online accounts. HMRC strongly suggests that in order to meet the filing deadlines, you submit any VAT Return covering December - February 2010 before 3 April 2010. If it is not possible to do this (for example, you won’t receive all the relevant information that is needed by 3 April 2010) then please submit your return as soon as possible after the service resumes on 6 April 2010, to ensure that you meet the due date.
If you miss the filing deadline, you may receive a default surcharge notice. If so, and you can demonstrate that the unavailability of the online service was the only reason for the failure to meet the deadline, and you have paid the VAT due on time, then HMRC will withdraw the notice. However, if the online service is running effectively from 6 April 2010 onwards, then HMRC would expect the vast majority to be able to submit successfully by the due date.
Read further information on what counts as a reasonable excuse for filing your online return late
