Jay Cooke

You can call HMRC - VAT helpline or debt management unit - and ask them to post you a statement of the VAT account, that is a much easier to read document than the government gateway which has this stupid user interface where you can only see payments or only see receipts, but not both side by side (like they used to under the old gateway setup).

https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-registration-applications-exceptions-and-changes "Write to HMRC if you have temporarily gone over the registration threshold and want to ask for an exception so you do not have to register for VAT. Address is BT VAT, HM Revenue and Customs, BX9 1WR, This is not as simple as it sounds, you need to include an explanation as to why you went over and why you will be below thereafter. HMRC will likely write back and ask you to disclosure your previous 12 months turnover and your projected 12 months turnover before HMRC are able to make a decision as to whether to grant exception or not.

Useful guidance here in HMRC internal manuals https://www.gov.uk/hmrc-internal-manuals/vat-taxable-person/vtaxper22000

See here for the rules https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit32000 You can reclaim input tax pre-registration if you still have the items on hand/in stock (not already sold them). With regard import VAT, your right to reclaim import VAT is based on holding a C79 certificate. C79's are issued against a VAT number, so if you didn't have a VAT number until November 2023, how have you got C79's for imports before that date?

See here for VAT https://www.gov.uk/guidance/foreign-currency-transactions-vat-and-tour-operators See here for general accounting purposes https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim39510

You are going to need very robust and clear contracts that indicate you are acting as an agent in relation to the bookings and collections of funds for the franchisees and acting as principal in relation to bookings and income when relating to your own business. You're best off speaking to an Accountant or a lawyer to ensure the franchisee agreements protect you from HMRC thinking that all the money in your bank is your money. HMRC are not going to give you tax planning advice here or how best to structure your business. At best, could you not have a separate bank account/client bank account for the franchisee income so as to create some sort of separation between you and your franchisees? Useful read here from the ICAEW https://www.icaew.com/technical/tax/vat/vat-articles/three-vat-parties-explained Also HMRC internal manuals discuss the nuances here https://www.gov.uk/hmrc-internal-manuals/vat-taxable-person/vtaxper36500

Also worth noting is that are you selling directly to the consumer or are you selling via another platform like Google Play, Apple Store or Microsoft store? In those situations it is the store making the sale to the end customer and are responsible for charging VAT to the consumer, you would be only making a sale to the store (which is B2B).

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).