I have a client who has decided to voluntarily register for VAT. They have been trading for 3 months, and import from Germany, and sell back into Europe. They want to register from 20 October BUT they filled out the online registration form incorrectly with the date the business started and have just received their VAT registration effective 1 August. Their sales are retail - so they have no chance of recharging any of the output VAT to customers. This will cost them about £500. HMRC aren't being particularly helpful as the error is on his side, not theirs. He has written to them to explain his error, but they stated that 90% of these requests are declined. Any assistance as to how to handle this would be very much appreciated.