Jay Cooke

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.

You contact your new tax agent and they will send you a 64-8 form which will give them the right to contact HMRC on your behalf. The form will also be sent to HMRC and HMRC will update their records. If you need information from your ex agent, the new agent can contact the ex agent, but if you have outstanding invoices with the ex agent, the ex agent may be slow to assist the new tax agent or may even refuse to co-operate with the new agent, it depends on what information you want from the ex agent. https://www.gov.uk/government/publications/tax-agents-and-advisers-authorising-your-agent-64-8

Presumably your customers are businesses (Amazon, Evri, DPD, etc). If so, then you can raise a VAT only invoice that covers the sales you made from date of registration (16/08/23) through to the date you actually started charging VAT on your invoices. The customer should have no issue with paying your VAT only invoice as they (the business customer) can reclaim VAT and so it is no financial impact on the customer. Best to agree it with their payments team in advance out of courtesy.