Share this content

Change VAT periods under MTD

Didn't find your answer?

Morning all,

I recently submitted a request via my ASA to change a client's VAT periods to bring them in line with their 31st march year end. Having recently submitted their 31st May return I then asked to change them to March, June, etc. Got a confirmation email telling me to wait two days. Heard nothing. Log back into ASA and I can see that the VAT periods are now Match, June, etc. on their VAT certificate but on checking the next return due it is the quarter to 31st August.

This is the first time I have attempted this since MTD and it hasn't worked out as expected. In the old days I seem to think they would normally ask for a one month return to the end of June. Is it possible I have missed the boat and instead they expect the August return followed by a one-month return for September, then a full quarter on the new periods starting December.

I'd appreciate any members' experiences!

Replies (12)

Please login or register to join the discussion.

By Duggimon
28th Jun 2022 11:20

I think it's more likely there's two parts of the system and only one has updated. Check back in a week.

Thanks (1)
RLI
By lionofludesch
28th Jun 2022 11:31

You wouldn't get a June return if you've only just applied. You'd've needed to give more notice than that.

Thanks (2)
avatar
By bettybobbymeggie
28th Jun 2022 12:26

Thanks for your replies - I'll wait a few more days but assuming lion is correct I'll have to assume that they have processed the change (based on the evidence of the VAT certificate). MTD for VAT was a forward step in terms of record keeping but a terrible backward step in many other respects.

Thanks (0)
Replying to bettybobbymeggie:
avatar
By rmillaree
28th Jun 2022 12:35

The other alternative is that they are unwilling to cancel the August return - if that is the case you would need to wait till the next return is pre populated to confirm or perhaps check with the vat helpline.

Eg if they do do august then one month to september - if the september return appears and that is for one month then that would confirm change does not take place till post august period end and that return needs to be submitted. Wouldnt presume this is the case but it is posible.

Thanks (0)
Replying to rmillaree:
avatar
By bettybobbymeggie
28th Jun 2022 12:47

Thanks - the August return is there but, unlike in the pre MTD days, you cannot see beyond that. My fear is exactly as you say in that I don't want to presume they have done what I have asked and would have to wait c.3 months before knowing for sure.

Thanks (1)
Danny Kent
By Viciuno
28th Jun 2022 16:01

From my understanding once a VAT return has been issued on the MTD system (ie the August one) then it is final and HMRC will not change the VAT period for that return. The change will be picked up with the next issued return, so either 1 month to Sept or 4 months to December.

Just pop a reminder in your calendar to check nearer the time (it might even be released by the time you submit the August one).

I've noticed they are getting quicker to issue the next VAT return, which is a good thing IMHO as Xero wont populate a return until HMRC have issued one, so you can be in the bizarre situation of not being able to monitor the liability in the upcoming VAT return as HMRC have not yet issued it.

Thanks (1)
Replying to Viciuno:
avatar
By HiddenAccountant
28th Jun 2022 17:14

Sage cloud has the same issue. You cannot run the vat return unless you've re-authorised and return been issued by HMRC.
If your records are generally in good order then you can refer to the TB for the figure. But its a strange situation that you need a live link for the return to be generated on our software. I could understand blocking the submission but not even letting us run the return is silly.

Thanks (1)
Replying to HiddenAccountant:
avatar
By Rgab1947
29th Jun 2022 09:50

Ditto for QuickBooks.

Thanks (1)
Replying to Viciuno:
avatar
By MJTT
29th Jun 2022 09:44

This was my suspicion as well. The August VAT return must have already be live on the HMRC system, therefore it won't be overridden. File the August VAT return and then the next issued VAT return will either be a one month return for September or a four month return to the end of December.

Thanks (0)
Morph
By kevinringer
29th Jun 2022 10:01

I've got something similar with a client and spoke to HMRC earlier in the week. HMRC have already "issued" the 31 July return so could not change the stagger for that return. HMRC said the next return will be a 2-month period to being it in line with the requested Mar/Jun/Sep/Dec stagger.

Thanks (0)
avatar
By Nigel Wulcko
29th Jun 2022 11:59

In January 2021, I was told by a VAT officer that the 'cut-off date' for this sort of change was the first week of the second month of a VAT quarter. But when I next came to change a client's dates (from Feb-Apr to March, June etc.), I submitted the request before the end of February (the first month, which sounds like it's in line with your situation). Speaking to an officer a little later, I was told that the change had taken place and they were expecting a two-month return for February and March. But when we came to actually make the submission, the system still wanted a three-month return (Feb-Apr), and the switch was only made for the period to 30 June!

And in my experience, they will do a four-month period rather than a one-month period, so that'll be Sep to Dec for you here.

Thanks (0)
Replying to Nigel Wulcko:
RLI
By lionofludesch
29th Jun 2022 12:30

Nigel Wulcko wrote:

In January 2021, I was told by a VAT officer that the 'cut-off date' for this sort of change was the first week of the second month of a VAT quarter.

Based on my past experience, going back a lot further than that (decades), I would more or less concur with that.

Thanks (0)
Share this content