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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


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10th Feb 2012 14:21

Client ID & password

If the client knows his own User ID and password, he can (give them to you to) go into the Government Gateway and appoint you as his agent for VAT, quoting your agent ID.

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to scalloway
10th Feb 2012 14:24

Thanks Euan, I suspect he doesnt have a user ID and password as this firm deal with all his personal and corporate affairs.  I will ask though.  Im feeling rather useless here as I am not in control of the situation.  I strongly suspect the new code will end up in the same place as the old one.....

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10th Feb 2012 14:59

We had a similar problem so just sent in a paper return.  We were fined £100 but challenged successfully due to the mix up with the previous accountant and the client.

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10th Feb 2012 16:22

You could try ...

... getting your client (or doing it for him) to apply for his own Government Gateway account and then enrolling for VAT Online.  You can file VAT returns without an activation code sent in the post.  He could then appoint you as an agent.

Alternatively, submit a form VAT 484 to the Grimsby VAT Office to notify a change of business address.

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10th Feb 2012 19:54

Thanks all.  Im less anxious

Thanks all.  Im less anxious now I've checked he wont get a penalty for late submission  as we are in a refund position.  Its not ideal for the client but Im doing my best to get it moved along.

Happy Friday !


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By DMGbus
10th Feb 2012 22:42

Instant access to online VAT filing if...

I find that if a VAT registered trader does NOT already have online VAT return filing added as a service to his/her own Gov't Gateway ID, then here's how SAME DAY online filing can be achieved:

Client set up a Gov't Gateway ID & password (takes a few minutes only)Log in using above.Add a service - VAT online filing (need the usual five key pieces of information to succeed at this)Success - service is instantly activated without codes by post

The above proceedure will only fail if the client, using their own Gov't Gateway ID, has already registered for online filing of VAT returns.

I know that it works as easy as 1, 2,3,4 outlined above as I did precisely the above a few days ago for a client.


Regarding PENALTIES - none at present, but a "yellow ticket" is earned reducing the number of "free goes" at late VAT returns over the two years.  Under current rules a penalty is NOT levied if the return is a repayment return.     I understand that this will change later in 2012 but not yet seen any details of how penalties will be calculated on repayment returns.


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