I've recently acquired a client who needs his quarterly VAT returns to be done. I've applied for online authorisation. The problem is that the agent code has been sent to the previous agent and they claim not to have received it. I've applied again for it to be resent and once again, its going to be sent to the previous agent. The VAT return was for q/e 31/12/11. The client is due a refund. What are the penalties for a late return? What else can I do to move the process along?
Thanks in advance