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HMRC delays and how they can be reduced

20 July 2021 / Neil Warren
Issue: 4801 / Categories: Comment & Analysis
Waiting times

Key points

  • HMRC working towards a 30-day turnaround for registration applications.
  • Effect of making tax digital on numbers of deregistrations.
  • Errors on VAT returns can be corrected on the next return depending on the sum involved.
  • Care with timing when making option to tax elections.

Areader’s sentence: ‘I am flabbergasted that HMRC has the nerve to make a public statement that registration delays have now been dealt with’ (‘Feedback’ Taxation 17 June 2021 page 20) prompted me to ask: what is the current state of play with HMRC’s processing times not just with registration forms (VAT1) but also deregistration forms (VAT7) error correction submissions (VAT652) and option to tax elections for property (VAT1614A/H)? These forms are commonly submitted to HMRC by owners and advisers.

Accountants have also asked me about problems with HMRC delays mainly because they are being chased by clients...

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