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Action points, issue 4498

28 April 2015
Issue: 4498 / Categories: For Action , Admin

Steer your clients in the right direction

  • The new EU VAT legislation on digital services has been in place since the beginning of the year. Are your clients up to speed on this; for example have they registered under the VAT mini one stop shop? 
  • The decision in Sherratt t/a The Beeches is a useful reminder that HMRC can backdate a late VAT registration 20 years. Checking whether a client should be VAT-registered should be done regularly to avoid unexpected bills.
  • When submitting clearance applications for commercial transactions make sure there is evidence to support the proposal and consider estimating the tax liabilities under any alternative structures in case of a challenge from HMRC.
  • When declaring income that is received...

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