In the accounts, the so-called "netting-off" principle applies only to the balance sheet and not the P&L.

Enter the date as just 15/12 in one column. Then, in another column enter =TEXT(A4,"DD/MM/")&"2018" where A4 is the cell that you have entered the date as 15/12. Drag down the formula for the other dates then, when you are done, copy and paste special>values into the original column.

If you are saying that the director has a formal rental agreement with the company so as to charge a portion of their mortgage interest to the company and £255 is the 50% finance cost disallowed under the new mortgage restriction rules, what happened to the 20% tax reducer on the other 50% of the finance costs?

Edit: Forget that - it's not deductible.

May I just point out, whether you want me to point it out or not, that it's very easy to find out the screen name of the man behind the curtain but, usually, of little use whatsoever. Sometimes, however, it is though.

Is it, perchance, an old style "mortgage" type student loan?

Repayments of those are made directly to the Student Loans Company and are not collected via self-assessment.

The client would have to have graduated between 1990 and 1997 to get one of those loans so this may be a bit of a long shot.

Anyway, how do you know that the client has a student loan still outstanding?

Hi Kevin

I have sorted this out now by using my tax software, Taxfiler, to access the MTD VAT records.

Taxfiler accesses more of the APIs than VT Transaction+ and you get to view all of the VAT return figures submitted and it will show the client's obligations, liabilities and payments.

I will still file the VAT returns directly via VT Transaction+ but will use Taxfiler to view the client's records because of its enhanced monitoring facilities.

I did, indeed, get a grip.

What tax software are you using for filing self-assessment and Corporation Tax returns?

After asking a similar question to this last week I was made to realise that Taxfiler, which I use and am paying for anyway, will show your MTD for VAT obligations, all of the figures filed and the payments made by the client.

I expect that most, if not all, tax packages can do this and here is a list of all of the one's available and the list can be filtered to show just the software that provides the features that you require.

https://www.tax.service.gov.uk/making-tax-digital-software

If you do use Taxfiler and are stuck on how you link that to your ASA please ask and I will tell you although there is plenty of advice online as to how to achieve this.

Hi John

Thanks for that but how do you get to print a copy of the details of the return currently stored on HMRC's systems?

Is this by using the client's government gateway business account referred to by Peter?

Hi SXGuy

VT does - it took a while to find it (see my post above re the submission receipt).

It quotes a ReceiptID and a time stamp.

Hi Matrix

I've just gone back into VT and clicked Display>VAT Returns and then clicked on the VAT return just submitted under MTD.

On the left hand side I clicked on Display Submission Receipt. It then shows a submission receipt and allows you to copy it but not print it.

Prima facie proof of filing I suppose.