I am advised by the Revenue Commissioners that the VAT annual return of trading details is not specifically related to the year commencing 6 April. In the case of a sole trader, the taxpayer decides on the 12-month period to be covered by the return, and the Revenue Commissioners issue the relevant form for completion accordingly. In the case of a company, the period for the return of trading details is aligned to the accounting period used by the company for corporation tax purposes.
Given the flexibility available to taxpayers as outlined, there is no need for realignment of the VAT annual returns period with the calendar year. However, if the Deputy is aware of a particular taxpayer who wishes to change his or her selected VAT return period, the necessary arrangements can be made by contacting the Collector General's Office, Sarsfield House, Limerick.