I have just begun acting for a client and need to file a VAT return by the end of today. The previous agent filed using their agent codes and obviously I can't use those. Last Wednesday I requested the authorisation code to be sent to my client that would enable me to file their VAT return online. The client received the code in this morning's post. I have tried to enter the code and lo and behold it is not possible because of the maintenance work. So how am I supposed to file the return now?? The client has paid the VAT but it will still be classed as late because the return has not been filed. Any ideas what can be done? I guess I will have good grounds for an appeal against any penalties.