Final VAT return period 9999

Is it still possible to submit a VAT return for period 9999?

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Pre-MTD HMRC would require a VAT return to date of deregistration eg 0418 for the period to April 2018, then HMRC created a final VAT period numbered 9999 for anything that was omitted from the 0418 VAT return. This was useful for claiming VAT on expense invoices dated after the final period but related to supplies received during that period. It avoided the need for a paper VAT427.

A client ceased trading in April 2024 and the final VAT return 0424 was filed, but client has just received an invoice for a supply that was made pre 0424 but wasn't included in the 0424 MTD VAT return. I wondered if MTD VAT includes also has a final 9999 period, but I've checked online and there isn't a 9999 period listed; 0424 is the final period. The only reference to VAT period 9999 I can find on GOV.UK is https://developer.service.hmrc.gov.uk/guides/vat-mtd-end-to-end-service-....

Does anyone know if the 9999 VAT period return still exists, or was it killed off when MTD VAT started?

Replies (3)

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Danny Kent
By Viciuno
27th May 2024 15:57

Never heard of VAT period 9999 so can't comment on if an equivalent is still available.

You can recover pre-deregistration VAT post deregistration (what a mouthful!) using form 427 though. I've never actually used it myself but had one client complete this end of last year and was able to recover the VAT so can only assume it is fairly straightforward:

https://www.gov.uk/government/publications/vat-reclaim-or-claim-vat-reli...

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Replying to Viciuno:
Morph
By kevinringer
27th May 2024 17:28

I have used the VAT427 in the past, but it has to be printed, signed, and posted to HMRC. And given how long HMRC are taking to process paper documents, it could be months before HMRC pay up. The final period 9999 could be done online which is why it was better.

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VAT
By Jason Croke
28th May 2024 08:29

I've not done a de-reg for a while, and then did one last week.

There was no "Final 99/99" return, although I do remember them so you are not going mad.

When deregistering online, you specify the date you want to deregister from, answer the other questions about stocks/assets, etc, assuming HMRC have no issues, HMRC will send a message 24-48hrs later to view your messages and informing the dereg has been accepted.

There will then be a final VAT return which will be up to whatever date you requested to be deregistered from and that is, I believe, the final return.

For the client I was deregistering, that VAT return was for 1 day and that return I filed via the government gateway (as it was a Nil return) and not via the MTD/accounting software.

So based on my (limited) experience of deregistering, there was no 99/99 period return, just a final return covering a specific set of dates which I filed via gateway.

As others have posted, VAT427 is the way to go to reclaim post de-reg input tax, might take a while but it will be processed eventually, so its still worth doing assuming the input tax isn't for like £7 and then its probably not worth the time and expense of a postage stamp!

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