HMRC lock on VAT registration

HMRC lock on VAT registration

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Went into a client to see about filing an online VAT return for quarter ended 28 February 2014. No unsubmitted returns available. Went into submitted returns to check that it hadn't got filed already. It it had, it would have been an issue that needed rectifying as I had prepared the figures. Last return filed was for 30 November 2013 as expected. Telephoned up the HMRC VAT helpline. The VAT registration has been put on lock. Initially, the person on the phone told me this was because they had returned post from that address. As I knew the client was still at the address, and had been for some time I pressed on this point, hoping to at least narrow down a timescale to investigate. They admitted that this was the only reason they knew of for a lock, but they could not definitely say any letter had actually been returned.

To be clear, I only discovered this when accessing the online site for normal processing. I can understand stopping correspondence to an address if it appeared no longer valid. What I cannot understand is why we, as registered agent, were not informed of the issue. The filing of online returns is actually under our agent login, so it is not even a case that our authority was not clear.  How do they expect these things to get fixed if they just ignore it entirely? Does anyone know of any way to ensure we, as agents, are informed of these things?

As an aside, the lock on the account is what prevented the February return being "issued" (electronically, so issued seems rather a strong word). Though my phone call should have got the lock lifted, the system can no longer issue a February return. The next return for the client will therefore be a six month return to the end of May. I'm not advocating returning HMRC post to grant yourself an apparently penalty-free extension to a VAT deadline, but that seems like rather a gaping system hole to me.

Replies (7)

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By carnmores
19th Mar 2014 16:58

exactly the same problem

and they keep hassling me cos client wont send  the 484 back. STOP PRESS if they dont get it by end of week they are going to deregister client , frankly do i care NO

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Replying to lionofludesch:
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By User deleted
11th Nov 2014 10:40

If you have ...

carnmores wrote:

and they keep hassling me cos client wont send  the 484 back. STOP PRESS if they dont get it by end of week they are going to deregister client , frankly do i care NO

... a 64-8 in place for VAT you can sign the VAT 484

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By User deleted
19th Mar 2014 17:01

AAM Team

I would pass this on to the Agent Account Manager Team, they know what they are doing and get things sorted, and quickly.

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By DMGbus
19th Mar 2014 22:40

Same problem here

I had a similar issue with a client - I couldn't (and haven't) filed the q/e 31 Dec 2013 VAT return.

I was told that returned post resulted in the client being marked as a missing trader, then no new VAT returns can be filed!

After 'phoning HMRC they reinstated VAT return filing and I was told that the next VAT return will be a 6 months one to 31 March 2014.

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By goldriver
20th Mar 2014 07:45

We have had the same issue for client and next VAT return is a 6 month return. We had no warning or notification from HMRC who told us VAT was suspended due to a letter being returned. They need to get this sorted out and quickly.

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Stepurhan
By stepurhan
20th Mar 2014 07:52

Good and bad

Good to know I am not alone in this but bad that it is happening at all. I'll raise it with the AAM as a general issue (given the specific lock should have been lifted by now) but it looks like there is nothing else to be done about it at present.

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By Peter Kilvington
20th Mar 2014 09:50

Interesting

Are we saying here that you can extend a VAT quarter to 6 months by returning a letter to HMRC.  That is stupidity.

If this is the case please do not tell my clients.

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