VAT returns

Haggis Registered Posts: 40 Regular contributor ⭐
I am entering a whole new world of trying to understand VAT and completing returns for my client who is on the Flat rate scheme. I have just found out that he hasn't completed a vat return for many years and has just been paying the assessment statements that he has received. I am currently applying for the online service for VAT for him and am awaiting an activation code from the HMRC. Meanwhile I guess I need to submit paper returns and the HMRC will adjust amounts owing accordingly ?
Any help and advice anyone has to help me get going with this would really be appreciated.
(I have already submitted his Self Assessment for the period when he wasn't VAT registered)


  • Monsoon
    Monsoon Registered Posts: 4,071 Beyond epic contributor 🧙‍♂️
    Oh that's a fun one :D

    Once the actual returns go in, the determinations/assessments will be replaced by the actual figures. I would get paper returns in if you can do this before your online service is activated.

    I have one of these at the moment. I am just getting the VAT returns done and submitting them piecemeal as they get completed.

    Make sure you get some payment up front is the best advice I can give you! ;-)
  • Hollysan
    Hollysan Registered Posts: 68 Regular contributor ⭐

    I agree with Monsoon. I have had two of these in the last year. You won't know in whose favour this will go until you have completed the returns. There is no reason not to file the returns on paper and at least you can get started on them before your authorisation comes through. If the client is going to get an unpleasant shock you will be protecting your position if you ask for payment up front as Monsoon has suggested.

    Also, don't forget that even with the FRS you can claim input VAT back on capital items over £2000 in value per transaction. Can be claimed retrospectively on a VAT652. There's some information about this in the FRS notes on the website.

  • Haggis
    Haggis Registered Posts: 40 Regular contributor ⭐
    Thank you both for your advice, it's good to hear there are other people out there that have to do the same as me and that clients not completing returns and paying assessments is normal !
  • Haggis
    Haggis Registered Posts: 40 Regular contributor ⭐
    One more question on this subject - do you know how I would find out when my client was registered for VAT and then when he joined the FRS ? I assume that I will find this out once I obtain authorisation to submit VAT returns online ?
  • JodieR
    JodieR Registered Posts: 1,002 Beyond epic contributor 🧙‍♂️
    you need to know the date of registration in order to set the client up online! if you can't find the VAT registration certificate you need to get the client to phone the VAT helpline and they'll tell your client the relevant date(s).
  • MoneySavingBank
    MoneySavingBank Registered Posts: 143 Dedicated contributor 🦉
    Request for a copy of VAT Registration Certificate from HMRC

    It takes week or so. It's good to have a copy of it in your clients file.
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