Please print this information, sign and send to application@hmrc.gov.uk.
Date Created:
07 May 2015
Business name: (your domain)
Acknowledgement reference: 3621043
VAT Registration Number is 185 2164 05.
Repayment of Input Tax
Before the business starts to make taxable supplies they
may provisionally claim repayment of VAT they are charged as input tax. The
general rules about VAT, including Input Tax, Partial Exemption, are explained
in VAT Notices 700 and 706, available on the HMRC website
Repayment of VAT as input tax is subject to the
condition, provided for by the Value Added Tax Act 1994, Section 25(6), that
HMRC may require them to refund some or all of the input tax they have claimed,
if they do not make taxable supplies by way of business, or the input tax they
claimed prior to a period in which they make taxable supplies in the course of
business does not relate to the taxable supplies they make.
Change of Circumstances
If your client no longer intends to make taxable
supplies, or there is any other change of circumstances affecting their VAT
registration (including any delay in starting to make taxable supplies), they
must notify HMRC within 30 days of the change.
If the application included an enquiry about:
the Flat Rate
Scheme
the Annual
Accounting Scheme
an Economic
Operator Registration and Identification (EORI) number
HMRC will send your client more information about this
separately
What next?
Your client will receive their Certificate of
Registration (VAT4) in the post in due course.
Your client can find general information about VAT and a
guide to record keeping requirements by following one of the links below.
General information about VAT
Keeping records for business
By law, your client must send their VAT returns to HMRC
online and make any payments due electronically.
Before they can submit VAT returns to HMRC online they'll
have to enrol for the VAT online service. Further information on how to do this
can be found on the HMRC website
If you will be completing and submitting the online VAT
returns on your client's behalf, you will have to enrol for the VAT for Agents
online service and be authorised to act as their agent before you can do this.
If you will be completing and submitting the online VAT
returns on your client's behalf, you will have to enrol for the VAT for Agents
online service and be authorised to act as their agent before you can do this.
If your client uses someone other than the person who is
authorised to submit VAT returns online to do their books, such as a tax
advisor or agent and they are happy for them to speak to HMRC on their behalf,
your client must authorise them to do so. Your client will need to complete and
send a form 64-8 Authorising Your Agent to HMRC. To download a copy of the
form, follow the link below.
Attachment Name: VAT_2928253.zip
VirusTotal Result HERE
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