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A range of ready to use documents, each with its own “how to use” introduction

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Dealing with HMRC (18)

Schedule of pre-registration expenditure
If you trade before you register for VAT, you could claim input tax going back up to four years.Pre-trading expenditureIt is possible for you to reclaim some of the VAT you incur before you register on the first VAT return (when you eventually do). VAT can be reclaimed on pre-registration purchases of... Read more
DOWNLOAD February 2019
Type: Form
Agricultural flat rate scheme letter
If you operate a small farming business, you might qualify for a little known scheme that can give your cash flow a boost.When is the scheme available?The agricultural flat rate scheme (AFRS) is available to a wide range of "farming" businesses. Farming for the purposes of the scheme is very widely drawn... Read more
DOWNLOAD January 2019
Type: Letter
Letter withdrawing from flat rate scheme
If you use the flat rate scheme (FRS), you can leave it voluntarily at any time by writing a simple letter to HMRC.FRSIf you operate the FRS, you are free to leave it and change to standard VAT reporting at any time. You might do this if your input tax has increased, meaning the FRS leaves you worse... Read more
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Type: Letter
VAT voluntary disclosure of error letter
If you discover an error on a VAT return, you will need to correct it. In most cases this can be done simply by amending your next return, but where the error results in an increase in your VAT liability you should always send a letter of voluntary disclosure as this will protect you from penalties.... Read more
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Type: Letter
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 which gave rise to the penalty. Having a reasonable excuseMost of the penalties imposed by HMRC will be cancelled... Read more
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Type: Letter
Transferring VAT number cover letter
If you acquire the trade and assets of a business as a transfer of a going concern (TOGC), you can apply to keep a pre-existing VAT registration number.TOGCWhen you buy a business as a TOGC you have the option of taking over the existing VAT number as well. You do this by completing a Form VAT68 and... Read more
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Type: Letter
VAT return checklist
Making a mistake on your VAT return will result in under or overpaying VAT. This might mean losing out on VAT you can reclaim or underpaying which can result in financial penalties. Our VAT return checklist can help you reduce errors.What to put on your VAT returnThe principle of VAT is that a business... Read more
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Type: Checklist
VAT - request for a written ruling
If you have a VAT problem and can't find the answer in any of HMRC's published guidance, you can ask it for a written ruling. However, HMRC is often reluctant to provide one and it usually directs you to its guidance. To ensure you obtain the written advice you need, make your request in a format which... Read more
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Type: Letter
Request for HMRC VAT internal review letter
HMRC operates a VAT internal review system to resolve disputes without the time or expenses involved with a formal appeal. If you wish to use this facility you should apply in writing to HMRC within 30 days of the assessment or decision with which you disagree. Asking for a reviewIf you disagree with... Read more
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Type: Letter
Flat rate scheme cover letter
If your business is VAT registered, you could be eligible to use the flat rate scheme (FRS) to simplify your accounting. Use our letter to accompany your claim.VAT reportingThe amount of VAT your business normally must account for to HMRC is the difference between the VAT it charges on its taxable supplies... Read more
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Type: Letter
Annual accounting scheme cover letter
If your business completes VAT returns, you could be eligible to join the annual accounting scheme to simplify your reporting.Annual accountingThe annual accounting scheme allows for the submission of a single VAT return for the whole year, rather than the usual four. Your business makes fixed payments... Read more
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Type: Letter
Letter requesting partial exemption special method
Could your partially exempt business be paying excessive VAT when you consider how the different activities really contribute to general costs? Use this letter to ask for a unique method of apportionment to achieve a more fair calculation for your business.General ruleIf you make both taxable and exempt... Read more
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Type: Letter
VAT online filing checklist
If you miss the deadline for submitting your return or paying your VAT, you may be liable to pay a surcharge. Our checklist will help you avoid this type of trouble.Online submissionSince 1 April 2012 all businesses with a few exceptions, essentially insolvent traders and those whose religious beliefs... Read more
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Type: Checklist
VAT invoice checklist
VAT regulations require that all registered businesses issue invoices which contain various pieces of information and details.Valid VAT invoicesIf you are registered for VAT, valid invoices are important for two main reasons:you can be fined if you don't issue these to your customers  you cannot reclaim... Read more
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Type: Checklist
VAT appeal letter
If 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 always be made in writing and usually within 30 days of the date of the assessment or decision.Resolving disagreementsFirst... Read more
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Type: Letter
Letter to HMRC - problems with VAT online filing
Letter to HMRC  - problems with online filingIf you've missed the deadline for submitting your VAT return online (or paying your VAT electronically), you might be let off the hook where you can show this was caused by IT problems.Explain whyIf you were unable to file your VAT return online because of... Read more
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Type: Letter
Compensation claim letter
Chances are that sometime in your dealings with HMRC he will make an error or be responsible for a delay that costs you money. In these circumstances you can you claim compensation for this.Making a complaintLet's say HMRC comes to call and later issues you with a VAT assessment. You feel that it's wrong... Read more
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Type: Letter
Authority letter to HMRC
If you want someone, for example your accountant or a friend, to communicate with HMRC on your behalf, you must put this in writing. If you don't, he won't be prepared to discuss your VAT or other tax affairs with anyone but you. Getting around a confidentiality issueHMRC isn't allowed to reveal confidential... Read more
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Type: Letter