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Royal Wedding means change to VAT return date

The Royal Wedding on 29 April has been declared a bank holiday. As a consequence, there will be an impact on the timing of paper VAT returns.

Paper returns for the accounting period ending 31 March 2011 must be with HM Revenue and Customs (HMRC) no later than the last working day of the month, which is now Thursday 28 April.

Cheque payments must clear HMRC's account by the same date. HMRC has reminded businesses that cheques take three bank working days to clear.