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    Value added tax - Registering for VAT - Registration - Business splitting - Consequences - 76160

    From the date of the notices of direction each entity that has been notified must register together as a single taxable person. The registrations (if any) of the constituent entities will be cancelled,...

    Value added tax - Registering for VAT - Special situations - Group registration - Anti-avoidance - 76320

    Group registrations can lead to VAT advantages over and above administrative simplification. Where HMRC believes VAT is being avoided, it may exercise its powers, which include: - removing a...

    Value added tax - Input tax - Partial exemption - Special methods - Control over the method - 79565

    As a last resort, HMRC has the power to direct a business either to use a particular method or to stop the current one being used. Directions are subject to appeal but there is no penal intention...

    Value added tax - Special accounting methods - Retail schemes - Using a retail scheme - Adoption - Choice of schemes - 83485

    HMRC may only refuse to allow a business to use a scheme where: - the scheme does not give a fair and reasonable valuation during any period; - it believes the scheme should not be used in order...

    Value added tax - Cross-border transactions - Repayment of overseas VAT - Repayments to EU traders - Administration in the UK - 86470

    On 1 January 2010 a new electronic VAT refund system for traders incurring VAT in other EU countries was introduced to replace the previous paper-based system.

    Value added tax - Administration - Reporting - VAT returns - Filing requirements - Paper returns - 87160

    A VAT return (form VAT 100) is required for each VAT period (¶81295). A special return (form VAT 193) is required for the final period before deregistration. The information required for completion of...

    Value added tax - Administration - Penalties - Default surcharge - Appeals - 87500

    A business may appeal (¶98155) against a surcharge assessment within 30 days on any of the following grounds: - it has evidence that the return and payment were sent in sufficient time to arrive...

    Value added tax - Administration - HMRC's powers - Assessments - Appeals - 87755

    The main areas on which an appeal can be heard include: - registration and cancellation of registration, including directions against business splitting; - the quantum and timing of assessments;...

    HMRC errors mean appeal was successful

    HMRC errors mean appeal was successful..Reasonable. Where a tax return is filed late, penalties are usually levied automatically. They can add up very quickly - a return filed 13 months late...

    VAT surcharge reasonable excuse letter

    Reasonable excuse letterHMRC has a wide range of penalties available to it. Many of these can be reduced while others can be removed completely where you have a reasonable excuse for the action...