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VAT unclaimed by client

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Client told HMRC that his last VAT return would be Dec Q 2018, as he is closing company. He submitted this return and it's been paid.
I have just had a look and there are 4 items scattered throughout the last year to Dec 18 that he didn't claim but should have. Given that he's submitted his last VAT return, how do we go about claiming the extra amount?

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20th Feb 2019 16:39

Letter or form VAT 652.

How much is it ? It doesn't have to be zillions to use form VAT 652.

Thanks (1)
to lionofludesch
20th Feb 2019 16:41

Thank you Lion. It's £673, so worth having. I'll look up the VAT 652 option.

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20th Feb 2019 16:45

Form VAT 427.

Thanks (1)
to Wanderer
20th Feb 2019 17:00

That's not for errors, is it ?

It's for services supplied after the date of de-registration, like accountancy fees, for example.

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to lionofludesch
20th Feb 2019 17:21

https://www.gov.uk/government/publications/vat-reclaim-or-claim-vat-reli...
Use form VAT 427 to reclaim VAT or claim VAT relief after you have cancelled your VAT registration.

You can use this form to:

reclaim VAT paid (input tax) on purchases when you were VAT registered
reclaim VAT paid (input tax) on certain services you bought after you cancelled your VAT registration
get relief on the VAT you paid to HMRC (output tax) on bad debts that you identified after you cancelled your VAT registration

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20th Feb 2019 21:05

Thanks Wanderer. Form 427 online is an absolute nightmare and HMRC want the original invoices sent to them, but that's what my Mr Bloggs will have to do.

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to Moonbeam
20th Feb 2019 22:19

I disagree, but it's up to Mr Bloggs.

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to lionofludesch
21st Feb 2019 06:33

After deregistration HMRC want:-
652 for errors greater than£1,000
427 for errors £1,000 or less in addition to the other items I've mentioned.

Moonbeam's client has £673 of errors so 427 is the appropriate form. He can also put his own fee note on the same form so tying all up at once.

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