I've recently started bookkeeping for a local shop, who haven't kept any proper accounts for almost two years. They used a different accountant to process their bookkeeping for financial year ending 31/12/2011. They haven't done any VAT returns for 2011, so have the assessments, which they've paid. Also they have lost their login details for online VAT returns. Accountant has done 64-8 so waiting to hear back from HMRC re that - however, they're still sent paper VAT returns, and I've noticed that the first one they've sent is for 01/02/2012 - 31/04/2012. So, the VAT doesn't run in line with the financial year. Can this be changed? And also if not, I'm confused as to how I would show this in their bookkeeping, all my other clients' VAT runs the same as their financial year. I've never come across this before, so what should I do?! Any advice greatly appreciated.