Jay Cooke

If you believe HMRC have made an error and HMRC have given you the wrong registration date, then you MUST contact HMRC urgently - by telephone initially and then follow up in writing/email. Only email address I have to hand is vatchangeofcircs@hmrc.gov.uk or try the general VAT helpline. All sales you made from the date of registration will be caught by the VAT rules, so if you make UK sales of goods that are 20% or 5% VAT, then you will have to account for VAT on ALL of those sales from the date on the VAT certificate. In other words, if you thought you were registered from say January 2023 but the VAT certificate says January 2022, then you have to account for VAT on sales from January 2022, whether you intended for that to happen or not. If you have made an error and put the wrong date, again, contact HMRC urgently and you will probably need to write into HMRC and explain how the error happened - see here for more information https://www.gov.uk/hmrc-internal-manuals/vat-registration-manual/vatreg25350

You need to set up a new government gateway for the new company. https://www.access.service.gov.uk/login/signin/creds scroll down past the green "sign in" button and click the link for "create sign in details" The "old" gateway will still exist for the "old"/dissolved company because of historical record purposes. You cannot add new VAT numbers to that old gateway. HMRC do not give the date of registration out over the phone, you can ask them to issue a copy of the VAT certificate in the post, this will only be sent to the registered address of the new business. You will not be able to create a new gateway unless you know the date of registration, so request a copy, wait for the post and then sign up for a new gateway. Dates of registration are not given out over the phone to prevent fraud, copies of VAT certificate will only be sent to address used for the VAT registration, again, to protect from fraud....what might appear frustrating is there to protect.

You can't reclaim the VAT back on the materials/goods. The zero rate only applies to the supply AND installation of the system. If you have bought the materials, you will have been charged VAT and cannot get this back from HMRC or the supplier. If you are using a non-VAT registered installer, then they cannot use the zero rating relief either. it may still be cheaper to buy the materials and pay the VAT and use a non-VAT registered installer, than if you used a VAT registered installer who both supplied and installed the goods. The zero rated relief was never designed for people to DIY their heat pumps. Same rule applies for solar panels, if you buy them yourself then you'll be charged VAT, the zero rate comes from having them supplied and installed.

You can call HMRC VAT helpline but they will not give you the exact date of registration, but they should be able to confirm if the business was VAT registered as per the date on the invoice, so ask the question "was the business registered for VAT on DATE". HMRC have never given the Effective Date of Registration (EDR) over the telephone, it is to prevent fraud and people trying to hijack VAT accounts.

You can't get back the VAT as a consumer. The zero rate is triggered by the installation of energy saving materials, buying the materials on their own is standard rated. So if you personally bought the panels you would incur VAT from the wholesalers and not be able to reclaim it, whereas if you get an installer to buy and install the goods, the whole supply is zero rated. That of course doesn't apply where the installer is not VAT registered, if not VAT registered, then they will be in same position as if you bought panels directly, the installer will incur the VAT when buying the materials and not be able to recover this VAT, they'll pass that VAT onto you as part of their overall pricing. The installer does not appear to be pulling a fast one. Non-VAT registered indicates either a new/start up business or an existing business that has not gone over the £85k turnover threshold for VAT registration. It might be worth getting a quote from a VAT registered business to see if they are competitive.