Users can name ‘delegate’ for help with application
HMRC have announced changes to their online VAT offering, which now includes a registration option. It also allows user to:
- attach necessary documents; for example, when applying for group registration (forms VAT 50 and VAT 51) or notifying of an option to tax (form VAT 1614A);
- make changes to the principal place of business and contact details; agents cannot change the principal place of business or bank details on behalf of a client.
- deregister for VAT;
- apply for annual accounting or the flat rate scheme;
- view and print the VAT certificate; agents can do so only if authorised to act on behalf of a client for VAT, using the online agent authorisation service;
- become automatically enrolled for online VAT so that returns can be submitted online; if an agent submits a VAT registration online on behalf of a client, neither party will be enrolled automatically; this will need to be done separately for reasons of security.
Users can name a ‘delegate’ – a friend, colleague, accountant or other professional adviser – to help register for VAT, and will be able to review or amend an application before submission. Applications can be part-completed and then saved for later.
