Jay Cooke

You can make these changes on the government gateway/VAT portal. You can also use a VAT484 form and mail it in the post, but 3 months does seem quite a long time, so perhaps it has been lost in the post? Another reason to use the online process as its quicker and more reliable than the mail. https://www.gov.uk/guidance/change-your-vat-registration-details You don't say if it is a change of trading name (as a sole trader) or a change of a company name. if you are a company and changed your company name, you must first change your company name at Companies House, Companies House will then update HMC automatically. If you are a sole trader you can change your trading name/trading as name.

You are asking for evidence requirements for a sole trader, partnership and limited company. Are you trading under all three different types of business. (ie, are you a sole trader, a partnership and a company?) or are you asking as someone who represents many different traders (ie, are you an Accountant or tax agent). If you are trying to trade on Amazon, the information that Amazon requires as proof is :- 1. Evidence of VAT Registration the registered name in HMRC VAT number Checker online is associated with your registered name on Amazon; and the registered address in HMRC VAT number checker online is associated with your registered address on Amazon. 2. Evidence of physical operations at your stated UK business address You must provide two documents, one from each category: Category A A recent UK council tax bill or business rates of the current year addressed to the company or a director/Partner of the company; or A recent utility bill issued less than 6 months ago addressed to the company or a director/Partner of the company or; or If using a shared working space, either your licence agreement, or copies of invoices for payment of rent, in the your name with the shared working space provider for a period of 6 months or longer. Category B A recent copy of an invoice addressed to the company as its primary place of business for goods or services that it has used to operate its business. If the documents are issued in the name of the director/Partner, such director/Partner should be listed in UK Company House. Documents for locations that are virtual offices or mail forwarding locations do not qualify as proof that you have UK primary place of business address. You will need to provide proof of a physical address. 3. Evidence of registration of your legal entity/partnership at the UK Company House Provide an extract from your trade registry from UK Companies House which includes the following information: Registered legal name; Registered address; and A list of all registered Directors of this legal entity. 4. Proof of Identity and UK residence of the Directors / Partners Proof of Identity Full valid passport; or Full valid driving licence. Proof of Residence in the UK Full UK photo card driving licence bearing residential address (if not already used as your proof of identity); or UK council tax bill for the current year; or Bill from utility company in the name of the director/partner, which is not older than 180 days; or UK mortgage statement; or TV licence letter or Direct Debit schedule. This should confirm the name, address and existence of TV licence; or Electoral roll search in the name of the director/partner; or Phone bill – landline only in the name of the director/partner, which is not older than 180 days. 5. Proof of Permanent Employment and UK Bank Account If 50% or more of your Directors are non-UK residents then provide two documents, one from each category: Category A HMRC correspondence demonstrating the Selling Partner has registered with HMRC for PAYE, less than 180 days old; or PAYE demand from HMRC or a screenshot of the PAYE return submission less than 180 days old, accompanied by pay slip less than 180 days old or P60 valid for the current year for the employee. Category B A statement from local bank account in the name of the company/partner/director, dated less than 90 days old. HMRC will not require this evidence/proof, but HMRC will expect you to have correctly identified if your business is UK established or not UK established. It is therefore a good idea to use the Amazon requirements listed above to help in you deciding whether you are UK or non UK established.

That's not what "ex VAT" means. VAT will be charged by the seller of the printer, the price you are being quoted is ex VAT/before VAT, so if the printer is advertised as say £100 ex VAT then you will ned to pay the supplier £100 + £20 VAT and then you can reclaim the £20 VAT on your VAT return (assuming you are a fully taxable business and not partially exempt).

If your payments are not showing, you could try debt management on 0300 200 3887. Whilst debt management are usually the team to talk to when you have difficulty paying your VAT or have outstanding VAT liabilities owed to HMRC, they may be able to assist because if your payments are not being recognised on the system, then in HMRC's eyes, you are not paying your VAT and so this does make it a debt management issue.

Double check to make sure you are using the correct payment details for HMRC. There are different payment details depending on if you are making payment from a UK or non-UK bank account. Also, HMRC have a different bank account for other taxes such as payroll and corporation tax, so make sure you only use the details below for VAT payments. https://www.gov.uk/pay-vat/bank-details Use the following bank details for HMRC: Sort code - 08 32 00 Account number - 11963155 Account name - HMRC VAT Overseas payments To pay from an overseas bank account, use the following bank details for HMRC: Account number (IBAN) - GB36BARC20051773152391 Bank identifier code (BIC) - BARCGB22 Account name - HMRC VAT

You can change your bank details via your government gateway/ VAT portal. The VAT484 form may take a while to be processed (ie, weeks or maybe months). You cannot usually call HMRC and update bank details over the telephone, changes must either be in writing (VAT484 form) or done online via your gateway.

as you are not VAT registered, you cannot charge VAT and indeed you must not charge VAT. So you would just invoice your client £x per day as normal, at the normal agreed fee and don;t mention VAT. It may also be useful to speak to your client and ask them to amend their purchase order to remove VAT from the document as that way, when it comes to paying your invoice, there will be no confusion or queries from the client.

If you are below the deregistration threshold (£83k) then usually it is the date on the form which matters, as you can't backdate on the form, the deregistration date would be from the day you submit the form. You can do this via your government gateway/login and HMRC will usually process the request within 2-3 days, so check back into your government gateway/login every day and check for messages. if sending the form via the post, the deregistration date is still the date you enter onto the form. There is always a risk that HMRC will reject your deregistration request, for example if you have outstanding VAT returns yet to file or have filed returns but not paid what you owe to HMRC.

HMRC will always check and verify the first VAT return filed of any newly registered business, so it is nothing to do with you. So the first VAT return will usually take longer to be processed by HMRC than future returns. These first return checks can take some time though, you can't generally chase HMRC until at least 30 days have passed since the date of submission, it can be frustrating as the first VAT return is often a refund and the refund is delayed until HMRC perform their checks. If you've done your checks and double checked, then there should be nothing to worry about, you just need to wait until HMRC gets in touch.

It can be frustrating but all you can do is to keep calling the helpline. I know from experience of my own clients (also in the construction sector) that most refunds get processed within 30 days or less, sometimes they take longer and often there is no logic or reason for it, I think sometimes one or two slip through the net. The only saving grace is that if repayment is delayed then you are entitled to repayment supplement/an additional amount from HMRC for the delays caused but appreciate it is cold comfort when you need the refund to buy more materials/keep the business going.