Why has the letter to reset not arrived? The letter will go to the address used for the VAT registration, if that address is now wrong, then you will never receive the reset letter.
You don't explain why your attempts to contact HMRC have been unsuccessful, what does that mean? Are you saying you've called the IT helpdesk and never got through or that the IT helpdesk refused to help you or that you've been calling the wrong number, you must call the IT VAT helpdesk to fix this problem.
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-online-services-helpdesk
If you are late filing 2 quarters that means this has been going on for 6 months (2 qtrs) which doesn't make sense, should not take that long to resolve this.
If you call the IT helpdesk you will be asked to confirm your identity for security purposes so the person who calls should be a Finance person, preferably the one responsible for VAT/filing VAT returns, that person must have access to accounting software/records in order to answer security questions about the business - date of VAT registration, what the Box 5 figure of the last filed VAT return was, names of the Directors.
Think about this from HMRC's perspective, you've just stated your company has restructured the finance team, HMRC do not know this, the people that lost their jobs in the restructure might try and pretend to be the business and call HMRC to try and access your gateway in order to cause damage to your VAT account by filing fraudulent returns, so HMRC have to be 100% certain they are speaking to a representative of the business.....which is why it is so frustrating trying to regain access to your gateway, but HMRC have to treat security seriously.
I come across these access issue all the time as a tax agent, and I have never not failed at regaining access, you just have to call the IT helpdesk and answer the questions, if you can't answer the questions then find someone who can answer the questions (ie, the business owner), if all else fails then you can ask for the account to be reset but then you're not receiving the letters so you may need to fix that issue first before you can then ask for a reset letter to be sent to you.
You can set up a new gateway but to transfer the VAT number from the old gateway to the new gateway you will need to have the VAT number dis-associated from the old gateway and guess what, to do that you have to call HMRC and pass the security tests and then HMRC will transfer the VAT number from one gateway to another - these are all security protocols designed to protect you, if they are frustrating when things go wrong, that is by design, because if it was easy to change things with an email or a random phone call, then fraud would be rampant, resetting things has to be difficult. You cannot add your existing VAT number to your new gateway, the system only allows the VAT number to exist on one gateway at a time, to transfer it to another gateway will involve speaking to HMRC.
Appreciate it is frustrating but don't blame HMRC, this is like you forgetting your login for your personal bank, the process to regain access is meant to be difficult, the banks have to protect your account. Whilst a personal bank reset usually involves an email and a code to your mobile, HMRC operate the same reset system but in your case you can't gain access because you don't know your password/log in details or the 2-step code goes to a phone that you no longer have access to. If this situation involved your personal bank, the solution is to go into branch in town and ID yourself and have it reset, HMRC don't have branches so their reset process is telephone only based.
My point is that don't get frustrated with the system, just go along with the system as to fight it is a losing battle, gather your facts call the IT helpdesk and answer the security questions and then once security is passed, the helpdesk will be able to reset things there and then on the phone call.
Presumably you are calculating your VAT returns in your accounting software but just unable to file those returns, there is nothing to stop you from paying HMRC the VAT liabilities you owe, just make a payment via your bank and use your VAT number as payment reference, this way, when you do eventually get access and file those returns, HMRC will see that you did actually pay on time and will cancel the penalties. This at least minimises your exposure to escalating penalties.
