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VAT return pitfalls

22 November 2017 / Neil Warren
Issue: 4625 / Categories: Comment & Analysis

Comedy of errors


  • Review client’s first VAT return before submitting it to HMRC.
  • Rules for pre-registration input tax.
  • Best way to correct errors in boxes 6 to 9 of a return already filed.
  • The important difference between ‘or’ and ‘and’ in the legislation.

Many accountants would agree that part of the fun of our work is the different characters we have among our clients. I have a client in my private practice who is always keen to do things correctly but to cut to the chase she is a bit of a loose cannon. However her latest case raised some interesting VAT issues about written and verbal communications with HMRC.

It also gives me the chance to make another important point namely that as far as VAT is concerned one...

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