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Can client VAT de-register when old returns are outstanding?

My client's Vat returns are up to date, except for two Vat returns from 1995 and 1996 - a time way before he became my client.

All records are lost for these periods.

His business turnover is now well below the de-registration level. Can he de-register from Vat without completing the old returns?

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16th Jul 2012 15:20

Was there an assessment?

As far as I am aware the limit to amend things has passed - being 4 years. So I'm not sure the revenue would even accept the returns now from so long ago.

The criteria usually concerns are all your tax affairs up to date. If HMRC raised an assessment at the time and your client paid the amounts Customs estimated as being due, you may find that this is sufficient especially as it was so long ago and so there should be no problem with de-registering.

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