Jay Cooke

Thanks Peter for the extra information. It is probably going to need a formal response from HMRC Admin (I'm a third party here to try and help on some queries in my own time) but at least the extra information will now help HMRC Admin in finding the right answer. It is not unusual for HMRC to offset a VAT refund against other taxes and in my years of experience, they don't usually tell you in writing, they just do it and then you have to call HMRC to find out more. Not sure why you were advised refund was issued by cheque when it wasn't, suspect that was an automated email that is sent when a refund is due and no bank details are held by HMRC. You may have better luck calling Debt Management team as they have wider access to all the taxes and may be able to draw a better picture of what has gone on. But lets await HMRC Admin to see if they can offer further assistance.

Depends what services you are supplying to them and whether your clients are consumers (B2C) or businesses (B2B). Have a read of this guidance which covers all potential scenarios :- https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a Exceptions to the rule include land related services, live performance/events and digital services.

You could try emailing vrs.newregistrations@hmrc.gov.uk with your submission reference and ask them to cancel your application.

What do you mean "paid to other tax accounts?" Do you mean your business had other tax liabilities (corporation tax/paye) and HMRC have offset your VAT refund against those other taxes or are you saying HMRC have issued the refund to an entirely different company unconnected to you.

The reduced rate (5%) only applies to conversion services relating to the physical conversion of the property (materials and labour), it does not extend to professional services such as architects and solicitors. Notice 708, section 7.6 confirms this so you cannot go back to the Architect/Solicitors and ask for a reduction of VAT previously charged. Section 18 deals with certificates but these are not required for a conversion to a HMO in most cases, certificates only usually required if the dwelling is going to be a "relevant residential dwelling" and "relevant residential" means a care home or old persons home, prison or similar, so it depends what you are intending with the finished property. As for contractors, usually a copy of the planning permission/consent should be sufficient to give the contractors the comfort they need to reduce rate their supply, which the contractor can hold on file should they ever get a VAT inspection.

If you don't investigate with the agent and have the imports corrected, the risk is that whoever is using your EORI number is doing so on purpose to avoid having to pay import VAT. If it is a one-off situation then probably no harm but if you continue to see repeated use of your EORI by other traders, you must get this resolved else during a VAT inspection, HMRC may attribute those imports to you - and the knock on effect of that is HMRC could accuse you of understating your own sales. For example, if you import £1,000 goods into UK, you postpone £200 VAT and declare this on your VAT return and you make sales of those goods for say £2,000 but your postponed import statement shows you importing £10,000 of goods of which you say only £1,000 belongs to you - and HMRC could ask "if you imported £10,000 of goods, why are you only showing £2,000 of sales on your VAT return....are you hiding some of your sales?" HMRC are correct in that you don't report these transactions on your VAT return, but equally, don't do nothing, don't just ignore it, this needs fixing.

I think you are going to need to call the VAT helpline on 0300 200 3700 or if calling from outside the UK, +44 2920 501 261 Clearly something is not right here. that you or your colleagues could not access your VAT account sort of suggests that someone else has accessed your VAT account and changed the logins. I've never seen HMRC change a taxpayers login without letting the taxpayer know. Not sure what you mean by "accounts have been deleted", do you mean the VAT Account/ability to file VAT returns? If so, when HMRC write to a taxpayer and the letter is returned as "not at this address", then HC can lock down the VAT account, that is, you can still login but are unable to see any returns or file any returns, so have you changed address since registering for VAT and not told HMRC? It may then also follow that if HMRC think you have moved or disappeared and HC cannot contact you, then HMRC may have stopped the refund and prevented any more VAT returns from being filed as a precaution/security measure. Or it could be a genuine technical glitch, but whatever it is, you are going to need to speak to HMRC, and then you should be able to see what the issue is and resolve it.