During 2013/14 tax year client's turnover was £79,001, £1 more than the VAT registration limit. This figure will, of course, be shown on the personal SA tax return.
What sort of interest would or could HMRC show in connection with this tiny breach, or will they just turn a blind eye.
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What was the rolling 12m turnover for each month from April 2014 onwards? Still in excess of the £81,000 threshold? Is it as of today? If so, I can't imagine any leniency being shown.
look forward
If the client is unlikely to ever go over the threshold again (ie. this is a one-off income event), there is a VAT registration exemption you can write to HMRC for. If however they will always be close then look at the reg thresholds and reg if required.
The 11 month rule
Your client needs to have a look at the "11 month rule".
Add up sales for the last 11 months, take that away from the threshold. That's the sales he can bill that month. Once he's done that, tell him to put his feet up for the rest of the month.