Nil Return definition

Nil Return has the meaning given to it in paragraph 3.3 of Framework Schedule 9 (Management Information);

Nil Return means services which a Contracting Body wishes to procure from a third party which are the same or similar to the Services; “Occasion of Tax Non- Compliance” has the meaning given to it in paragraph 3.3 of Framework Schedule 8 (Management Information); means: a) any tax return of the Supplier submitted to a Relevant Tax Authority on or after 1 October 2012 is found to be incorrect as a result of: i. a Relevant Tax Authority successfully challenging the Supplier under the General Anti-Abuse Rule or the Halifax abuse principle or under any tax rules or legislation in any jurisdiction that have an effect equivalent or similar to the General Anti-Abuse Rule or the Halifax abuse principle; ii. the failure of an avoidance scheme which the Supplier was involved in, and which was, or should have been, notified to a Relevant Tax Authority under the DOTAS or any equivalent or similar regime in any jurisdiction; and/or b) the Supplier’s tax affairs give rise on or after 1 April 2013 to a conviction in any jurisdiction for tax related offences which is not spent at the Call Off Commencement Date or to a penalty for civil fraud or evasion;

Nil Return has the meaning given to it in paragraph 3.3 of DPS Schedule 9 (Management Information);

Examples of Nil Return in a sentence

• The Supplier must return the MI Report for each Month even where there are no transactions to report in the relevant Month (a "Nil Return").

• If a MI Report: contains any material errors or material omissions or a missing mandatory field; or is submitted using an incorrect MI Reporting Template; or is not submitted by the Reporting Date (including where a Nil Return should have been filed); or then the Authority may deem the failure to submit a MI Report correctly an “MI Failure”.

• An “MI Failure” shall occur when an MI Report: contains any material errors or material omissions or a missing mandatory field; or is submitted using an incorrect MI Reporting Template; or is not submitted by the Reporting Date (including where a Nil Return should have been filed.

• The Supplier must return the MI Report for each Month even where there are no transactions to report in the relevant Month; referred to as a "Nil Return".

• MI Failures is when an MI Report: contains any material errors or material omissions or a missing mandatory field; or is submitted using an incorrect MI Reporting Template; or is not submitted by the Reporting Date (including where a Nil Return should have been filed); or then the Authority may deem the failure to submit an MI Report correctly as an "MI Failure".

More Definitions of Nil Return

Nil Return has the meaning given to it in paragraph 3.3 of Panel Agreement Schedule 9 (Management Information);

Nil Return means an MI Report containing no data regarding the supply of Temporary Workers

Nil Return means in practice the following: For the Union scheme, the taxable person is required to complete on the mini One Stop Shop VAT Return (see annex 3) Boxes 1 (individual VAT identification number); 2 (VAT period) and 21 (total VAT payable by all establishments = zero), and for the non-Union scheme, it is required to complete Boxes 1, 2 and 11 (total VAT payable = zero).

Nil Return means a return indicating that no sales tax is payable by the registered person in respect of the tax period to which the tax return relates;

Nil Return has the meaning given in Schedule 17 (Management Information). “Occasion of Tax Non-Compliance” means where:

Nil Return has the meaning given to it in paragraph 3.3 of Panel

Nil Return means in practice the following: