Online VAT 1 has been updated to reflect the content of the revised paper VAT 1 released in December 2006.
HMRC say that the changes are to improve accessibility for applicants with visual impairments. For example: users no longer have to select from drop-down menus.
Key changes include:
- The business activities screen incorporates new SIC 2007 trade class descriptions.
- The business accounts screen includes a free text box for applicants who have not provided their bank details to explain why they are unable to do so. A free text box is also provided for applicants to explain 'reason for receiving repayments'.
- Applicant's personal details — the home telephone number and date of birth have been added.
- Improved clarity:
– for fields designated as 'required information', each screen has a sub-heading advising that certain questions have to be completed and individual questions which contain required information are now marked with an asterisk;
– design changes have been made to improve accessibility for users with visual impairment, including change of date field that was previously drop down menus to a single free text box, certain drop down menus amended to a 'please select' option as default, and simplified navigation buttons;
– screen title headings have been standardised to help navigation; and
– improvements made to the on-screen hyperlinks to other sources of information.
In addition, taxpayers wishing to register for VAT online before they begin trading are now able to do so.
