Thanks Kate, a really useful article.

Can you please tell me your source for the part where you say:

"Owner-managed businesses can make a claim from the CJRS, effectively they will be furloughing themselves and the understanding is that they do no income generating work for their business but can continue to run the business from a statutory perspective, for example preparing their accounts and returns".

I haven't seen anything that states that, so would be useful to see where you found it.

Thanks

Hi Neil,

Thanks for the article. I was wondering what happens if pre-registration VAT isn't claimed in the first VAT return. I know this is what is always recommended, but is there a way to do this in a subsequent return? If not, is it a case of following the VAT652 process?
Thanks
Oliver