Core rule: section 18 requires returns whether taxable transactions occurred or not. The ordinary monthly deadline is 25 days after the tax period ends. A different authorised filing period must be established under the applicable rules, not assumed because business is quiet.
Example: a VAT-registered shop makes no sales during a month but pays taxable business rent. Its return is not necessarily a wholly nil return: eligible purchases, input VAT and brought-forward credits still need to be considered.
Where there truly are no transactions, submit the appropriate nil return by the applicable deadline and preserve the acknowledgement. Temporary closure does not automatically cancel registration.
If applying for deregistration, follow section 11 and check the resulting filing position. Do not simply stop filing because you submitted an application or have not opened the shop.