Client's next VAT return is period to 31/05/19. He has applied for de-registration, which will apply from the date it is granted. Does he have to file the next/final return under MTD if he isn't deregistered by 01/06/19? The reason I ask is the last degistration I did last year took nearly 4 months
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If your client has applied for de-registration then he must presumably have taxable supplies of less than £85,000 and therefore isn't obliged to use MTD, whether he de-registers or not.