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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,...
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...
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...
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...
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.
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...
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...
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;...
VAT appeal letterIf you disagree with a VAT assessment or decision made by HMRC, you can, in most cases, appeal against it or ask for HMRC for a review to consider cancelling the appeal. An appeal should...
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...