Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Output tax

24 August 2021
Issue: 4806 / Categories: Forum & Feedback
Can client transfer output tax to another business?

Our firm completes the VAT returns for a UK-based subsidiary of an overseas company. It sells buckets and accessories to wholesalers.

There is also a separate UK subsidiary which sells buckets and accessories to the hotel sector and is also VAT registered.

We recently submitted a VAT return to HMRC for the first company approved by the client but a senior overseas director has now told us that the return included ten sales invoices issued by the wrong company.

These invoices showed the name and address of the first company its VAT number and its bank details for payment. The customers paid the invoices and did not raise any queries which is strange.

The client has asked us to transfer the VAT charged on these invoices to the return of the second company by treating them as errors on...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon