Sorry for resurrecting an old thread, but I still face the same issue but only for a handful of clients. Has this been resolved for other users on this thread?
It seems the legislative basis for the "deemed" six months can be found in 111 itself:
"(2) No VAT may be treated as input tax under paragraph (1) above—
(a)in respect of goods or services which had been supplied, or, in respect of goods, save as the Commissioners may otherwise allow, consumed—
(i)by the taxable person, or
(ii)in the case of paragraph (1)(b) above, by the person who imported, acquired or was supplied with the goods or services,before the date with effect from which the taxable person was, or was required to be, registered,
(b)in respect of services performed upon goods to which sub-paragraph (a) above applies, or
(c)in respect of services which had been supplied—
(i)to the taxable person, or
(ii)in the case of paragraph (1)(b) above, to the person who received the services,more than 6 months before the date of the taxable person’s registration."
Thanks for your reply. I guess he must have been the original owner but did not update his registration when the partnership was formed c.30 years ago. What a faff!
Good question - but you'll have the same issue with the paper form given there is no obvious place for this kind of apportionment. Personally I would enter an amount paid by the employee but it's the same result as adjusting the dates.
My answers
Sorry for resurrecting an old thread, but I still face the same issue but only for a handful of clients. Has this been resolved for other users on this thread?
Found the previous thread:
https://www.accountingweb.co.uk/any-answers/now-hmrc-have-taken-my-paye-...
Thanks, thats the url I use to login and for which I have the "Page not found" message..
Nice work HMRC IT - trebles all round!
Thanks for the replies. Barclays support looking into it..........
It seems the legislative basis for the "deemed" six months can be found in 111 itself:
"(2) No VAT may be treated as input tax under paragraph (1) above—
(a)in respect of goods or services which had been supplied, or, in respect of goods, save as the Commissioners may otherwise allow, consumed—
(i)by the taxable person, or
(ii)in the case of paragraph (1)(b) above, by the person who imported, acquired or was supplied with the goods or services,before the date with effect from which the taxable person was, or was required to be, registered,
(b)in respect of services performed upon goods to which sub-paragraph (a) above applies, or
(c)in respect of services which had been supplied—
(i)to the taxable person, or
(ii)in the case of paragraph (1)(b) above, to the person who received the services,more than 6 months before the date of the taxable person’s registration."
I know it is only guidance, but part time employment is specifically mentioned here:
https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm24034
"In cases where the occupier is still engaged in agricultural work the work does not necessarily have to be full-time."
Thanks for your reply. I guess he must have been the original owner but did not update his registration when the partnership was formed c.30 years ago. What a faff!
D'oh yep major blonde moment there!!
Good question - but you'll have the same issue with the paper form given there is no obvious place for this kind of apportionment. Personally I would enter an amount paid by the employee but it's the same result as adjusting the dates.