VAT REGISTATIONS

VAT REGISTATIONS

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Just doing a VAt registration and have to provide ID for company director - is this a new thing or just because the company will be involved in inports and exports.

Message below

Based on the information you have provided, HM Revenue and Customs (HMRC) requires evidence to assist with identity verification.

You must first scan the evidence document and save it in PDF format. You can then attach the PDF by following the relevant 'provide attachment link' below.

You must provide one piece of government issued photographic identification, which can be a copy of:

  • passport
  • photocard driving licence
  • national identity card

Along with two pieces of secondary evidence which can be copies of:

  • a mortgage statement
  • a lease/rental agreement
  • work permit/ visa
  • any correspondence from the Department for Work and Pensions confirming access to benefits
  • a recent utility bill
  • birth certificate

Don't send bank or credit card statements.

If you can't scan these documents to provide the attachments online you can send them by post. To do this, follow the relevant 'Send by post' link below. You will be shown the address to use once your application has been successfully submitted. All 3 pieces of evidence must be provided by the same method.

If an attachment is not required, follow the relevant 'Not required' link where available.

Please note: Your application for VAT registration will not be processed until all necessary documentation has been received by HMRC. If HMRC doesn't receive your documentation within 28 days of the date of your submission your application will be closed and you may need to re-apply for VAT registration.

If you want to submit your application without evidence of your identity, tick the checkbox below then click the 'Next' button to return to the registration summary page. If you do this, any attachments you've provided will be deleted.

Replies (5)

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By DMGbus
28th Jul 2015 08:37

ID requests not seen before for VAT reg'ns

This is the first that I've seen of such a burdonsome request - now some people do NOT have photocard driving licences, passports or national identity cards - so I do wonder what would happen in such a case - it could be great for HMRC to refuse to register a retail business wouldn't it!

However, I suspect that the entity being registered is being perceived as a high risk case because of it's trade, eg. trading in mobile phones or supplying labour.

So, here's how I would approach the problem:

If it is NOT beneficial to be VAT registered (eg. retailer) write to HMRC and state that they the trader have fulfilled their obligation to notify liability to be registered and they will take no further steps in the process - HMRC can choose to register the business or not.  

If it is commercially beneficial to be VAT registered then be obedient and supply what is requested if it is available.

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By Malcolm McFarlin
28th Jul 2015 09:03

High risk trade sector

I agree with DMBbus and your client may be in a high risk trade sector. I would add alcohol wholesaler to the list of mobile phone traders.

Malcolm McFarlin

http://www.mandrtaxadvisers.com

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By sqwint
28th Jul 2015 09:14

I saw this the other day but it popped up as the client hadn't had their UTR number issued yet. If this is the case, then hopefully when the UTR is input on the application, it will probably not request it again.

Mark

 

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By sally1964
28th Jul 2015 16:54

Update

Client will be based in UK - but importing goods and then providing technical services to Southern Ireland.

May be its because its a new company and the import etc.

No problem - I have uploaded the info asked but made me wonder if this was now standard as I had not come across it before.

 

 

 

 

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By Malcolm McFarlin
29th Jul 2015 09:48

is the supply of services outside the scope of VAT?

If it is a supply of services to Southern Ireland?? You are still allowed to register the company for VAT and your client is entitled to reclaim the input tax under Schedule 10(1) of the VAT Act 1994 although it would be a voluntary registration if there are no UK supplies.

Perhaps the reason why HMRC are nervous. There has also been a lot of VAT carousel fraud involving Southern Ireland.

Malcolm McFarlin

http://www.mandrtaxadvisers.com

 

 

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