Making Tax Digital for VAT

Making Tax Digital for VAT

The deadline for businesses with a turnover above the VAT threshold to keep digital records for VAT purposes using Making Tax Digital (MTD), is almost here. For VAT returns periods starting on or after 1 April 2019, businesses with a turnover above the VAT threshold...
Treatment of deposits for VAT purposes

Treatment of deposits for VAT purposes

As a general rule, most deposits made by customers serve as advance payments and create a VAT tax point when the deposit is received. It is important that businesses ensure that the VAT element of any deposits received is accounted for correctly. Usually this will...
Correcting errors on VAT returns

Correcting errors on VAT returns

Where an error on a VAT return is discovered, VAT registered businesses have a duty to correct the error as soon as possible. As a general rule, you can use a current VAT return to make an adjustment to a past VAT return. However, in order to be able to do so, there...
Claim EU VAT refunds before Brexit

Claim EU VAT refunds before Brexit

The VAT paid in other EU countries is often recoverable by VAT- registered businesses in the UK, who bought goods or services for business use. The exact rules that govern the amount of VAT refundable depends on the other countries’ rules for claiming...