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How to check validity of VAT number reg in 2013

I have a copy of an apparent company VAT certificate from 2013-2014 but suspect it is false.

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In investigating a director for fraud, I have come into possession of a copy of a VAT certificate for one of his companies that I believe may be a made up copy (and presented in a previous court case). HMRC will only confirm that the number is not currently allocated and the company is not currently registered. I understand there is an algorithm that I can check but does that apply to 2013-2014 numbers as well?

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David Winch
By David Winch
26th Jan 2021 08:35

The formula will help you decide if this VAT number might have been somebody's VAT number in 2013 - but it won't help you confirm that the VAT certificate is genuine.
By analogy, you can easily check to see if 10 Downing Street is a genuine address - but that doesn't confirm that I lived there in 2013.
David

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Replying to davidwinch:
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By Auxilia
26th Jan 2021 08:52

Thanks, David. What I need to establish first is if the VAT number is genuine (as opposed to made up) and, if it isn’t, the certificate is null and void and potential evidence of perjury. Does the current algorithm (with which the number I have does not comply) apply to numbers allocated by HMRC in 2013?

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Replying to Auxilia:
David Winch
By David Winch
26th Jan 2021 09:08

I have sent you a PM.
David

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By FayeBK
26th Jan 2021 08:48

Is this any help? It's the new version of the VIES website which can be used to check UK numbers https://www.tax.service.gov.uk/check-vat-number/enter-vat-details

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Replying to FayeBK:
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By Auxilia
26th Jan 2021 08:56

Thanks, FayeBK. That only seems to apply to currently registered companies. The company I am investigating either deregistered some years ago or, as I suspect, was never registered but, nevertheless, charging VAT.

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By stephenkendrew
26th Jan 2021 11:27

There are two algorithms which are described here: -

https://library.croneri.co.uk/cch_uk/bvr/43-600

I'm not sure when the newer one (modulus 9755) started, but you can check both.

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Replying to stephenkendrew:
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By paul.benny
26th Jan 2021 16:31

They're behind a paywall

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Replying to paul.benny:
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By Auxilia
26th Jan 2021 18:03

You’re right, Paul. I was also directed to https://discover.hubpages.com/business/Check-VAT-Numbers-UK.

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