Jay Cooke

You use your compatible software to file the return, your compatible software will have instructions on how to do this. In general, your accounting software will ask for your government gateway login details and the software will then open up the HMRC website in your browser, you login to your gateway as usual and that then links the HMRC gateway to your software. Your software will then be able to upload the VAT return to HMRC. Each software has its own process but the concept is the software logs into your gateway first and then the software can file the returns. MTD is two things. Firstly the filing of the VAT return is via a digital link/no manually typing numbers into a form on the screen. Second, your sales and purchase are meant to be entered into accounting software or Excel spreadsheet so that there is a clear audit trail for each sale and purchase.

HMRC have a habit of regularly killing off email addresses, but give this one a try - vatchangeofcircs@hmrc.gov.uk. but no guarantee that it is active or being read by anyone, but worth a try.

The HMRC technical helpline can provide interpretation services in situations like this so your friends can call and still resolve their problem. Call the technical helpdesk, details here https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-online-services-helpdesk I do not recommend - in any way - that you attempt to impersonate a taxpayer in order to obtain their login details, you do realise that is potentially a fraudulent action, no matter how helpful you are trying to be. If your friends had an agent before, they should engage with a new agent who will ensure that they receive the right advice and comply with the UK VAT laws, that is the best option for them and yourself.

The letter from HMRC will ask you to reply to HMRC with your response/replies to the queries they have asked. So if you've changed your trading/business address to your home address, then email that evidence to HMRC and HMRC can continue processing your application. The HMRC letter may state an email address to send your update/evidence to or else, use this link https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-registration-applications-exceptions-and-changes and click on the section near the top "Applying for VAT registration - additional information reply form" and that will open up a little form for your to complete and submit. Do not apply again as that will only confuse HMRC, just follow the instructions in the HMRC letter you have recevied.

You just leave the IBAN "box" blank. I've a client based in Australia and they don't use IBAN either, I had the same issue, but was advised to go through the form as normal and ignore the IBAN question, you can still use the SWIFT or BIC details.