I have recently been approached by a client wishing me to file VAT returns dating back to 2008!!!
Aside from my obvious major concerns and issues surrounding the extended matter (HMRC involvement, penalties, surcharges, interest)...... the list is extensive, I am interested in hearing the practicalities of this, in particular:
- How far back can we go for submitting returns online? I see no references to a deadline for submission (unlike Self Assessment, CT etc.)
- If we can't submit returns online as far back as 2008, do HMRC still have a "stock" of manual VAT returns or can we use the "substitute" returns produced by our software?
Whether or not the above is possible will not really sway my decision to represent this client (there is clearly so much more at stake that "how" the returns are filed). However, it would certainly be interesting to know HMRC do impose an online filing cutoff.
I look forward to hearing your thoughts.
Many thanks and kind regards!