Jay Cooke

The agent should be using their own "agent gateway". You, as the VAT registered business would need to create your own gateway via this link https://www.gov.uk/log-in-register-hmrc-online-services. It is not clear from your post but you seem to be saying that you do not have your own gateway/login. I would have expected your tax agent to set up your gateway, give you the login details as that login belongs to you, the tax agent uses their own separate login for filing VAT returns for clients. It should not be possible for an agent to file VAT returns on your behalf without you having your own gateway/login, so I do not see how the agent is filing returns without you having your own gateway, maybe the agent did setup a gateway for you but they have not told you those log in details so that they can keep you as a client/make it difficult for you to leave? Why do you not know the Box 5 figure of your last/previous VAT return? The VAT return is prepared and submitted based on your accounting records. HMRC also ask 2 or 3 other security questions such as date of VAT registration, business address and other questions only the business owner (you) will know. If you are unable to answer any of the security questions, then how do you expect HMRC to believe you are the business owner if you cannot answer questions about your business? The best way to resolve this is to call the HMRC IT helpdesk, pass the security checks and have your account reinstated. https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-online-services-helpdesk But I would first double check to see if you can set up your own gateway first.....you might be calling HMRC and failing the security test because you are trying to gain access to the tax agents account and you will not know the security answers for the tax agent. If you have already tried calling, then you can always write to HMRC and ask them to reset the login details/gateway for your business, but that could be a slow process and you will continue to receive VAT demands until the issue is resolved. Can you not go back to your tax agent and ask them what the problem is and why did they not set you up with your own gateway when they registered you for VAT?

The VAT account layout is terrible from an accounting perspective. You can call Debt Mgmt and ask them to send you a detailed statement in the post, but that might take a week to get to you, leaving it tight for your appeal. You may have to appeal on the basis you HMRC have failed to explain and detail what the mystery figures are actually for. Have you called and spoken with Debt Mgmt already to see what this transaction might relate to? Debt Mgmt will have a fuller access to your VAT payments/liabilities than the normal VAT helpline, so you may be able to get this resolved over the phone. The number to call is 0300 200 3831.

Question 2 appears to be an issue between you and Amazon. If Amazon are asserting that the Director is overseas since 2021 then on what basis is Amazon arriving at that decision? Amazon may not be correct - and if you are saying the Director only left the UK in 2024 then that would suggest Amazon are wrong - but Amazon are getting their information from somewhere, even if it is wrong. Companies House would usually show the Directors home address (or service address) but either way, Companies House would also show the residency of the Director. When the Director left the UK they should have updated their details with Companies House (both their home/service address and their residency), and maybe they did do this, if they did, then there would be a series of filings on Companies House that would prove the date when the Director left the UK and that should prove to Amazon that the Director left in 2024 and therefore limit Amazon's position to just 2024. Assuming Companies House was not updated, then you will need to convince Amazon as to when the Director became non-resident, you'll need to ask Amazon what evidence they require to prove this, maybe a UK tax return? You also need to find out what information soruce Amazon are using for them to decide the Director is non-resident. Question 1, UK establishment is defined by HMRC as :- 1. the place where essential management decisions are made and the business’s central administration is carried out is in the UK or 2 the business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK So if you employ a UK resident Director, then it may be possible to meet condition 1 or condition 2 (you only need to meet one of the two conditions). Whether that satisfies Amazon is the issue. A UK resident Director may not be seen as having the ability to make "essential management decisions", if that UK resident Director is not a controlling share holder and if the UK resident Director is operating from their home, then that would need to be reflected on the VAT registration certificate as you can't use a virtual or registered office address for VAT registrations - it might be possible to satisfy Amazon and limit the scope of their assessment to 2024 but this is more a contractual matter between Amazon and yourself, HMRC are not going to get involved in legal disputes.

You should receive a standard letter in the post from HMRC confirming you are deregistered, that letter might take 10 days or more to get to you after deregistering. As eBay have also stated, you should be able to call HMRC and ask for a copy of your deregistration letter. Your issue may be that you are asking for a de-registration letter, which may be confusing HMRC as it sounds like something new you are asking for, what you should be asking for is a COPY of the "confirmation of de-registration letter" that HMRC will have sent to you be default already and will already be on your file at HMRC. That letter will go to the address you used when registering for VAT, so if that address is overseas, these letters can get lost in transit and take a little longer to get to you. I'm not aware of HMRC issuing any form of certificate confirming deregistration, eBay and Amazon asks for all sorts of documents that HMRC does not issue, they are simply protecting their own position, not yours.

The VAT number is 9 digits (111-1111-11) but you should enter the number without any spaces or underscores/hypen (111111111) HMRC do have trouble with their own VAT database, https://www.gov.uk/check-uk-vat-number but check this link first to see if your number is coming up on the HMRC VAT number checker. If it is not showing as valid on this link, then the issue lays with HMRC and you will need to call the VAT helpline for assistance as its not something you can fix. The VAT helpline for general enquires is still open, for now, and you will just need to be patient and once you are through to someone, they should be able to help. If your VAT number does show up on the VAT number checker then the issue more likely rests your side, either you are typing in the VAT number wrong or might be worth trying a different browser.

If goods are physically in the UK at the time your friend sells the goods, when the goods leave the UK to be delivered to overseas customers, these sales would likely be zero rated (zero rated export). Zero rated sales counts towards VAT registration threshold and in simple terms (as there is little detail in your post) this would mean your friend would need to register for UK VAT. They can, at time of registering, request to be exempted from registration on the basis they only make zero rated sales (only export goods abroad) and do not want to reclaim any import VAT and HMRC may accept that request. The registration can be done online and during the process it asks if you are seeking exception from registration on the basis of only making zero rated sales.

When an item is sold on the Amazon marketplace, you (the UK Ltd) make a zero rated sale to Amazon and then Amazon make the final sale to the customer and Amazon charges UK VAT and Amazon declares this to HMRC. So your UK VAT return would in simple terms for a sale via Amazon, the return would have Nil output tax to declare in Box 1 (zero rated sale to Amazon) and net value of sale in Box 6, and your inputs would be the VAT on purchases you incur in the UK and your postponed VAT statements (or C79's) where you import goods into the UK. You can request monthly VAT returns, you do this via your government gateway/VAT portal with HMRC (where you can also see your historical VAT returns, payments and your postponed VAT statements). Monthly returns is not an automatic right, so HMRC can reject a request if they believe there is a risk. More details - https://www.gov.uk/hmrc-internal-manuals/vat-registration-manual/vatreg33450 The online marketplace is responsible for collecting VAT where the seller is an NETP because so many NETP's charged VAT but failed to pay over to HMRC or just didn't charge VAT at all and undercut VAT registered traders, these rules were implemented across the UK and EU a few years ago.

Once the HMRC officer has approved the refund/return then it usually takes about 7-10 days for the refund to be processed and in your bank. There has been a bank holiday last week so that may add a day or two to the situation. Sometimes the HMRC officer can forget to process the refund instructions following a VAT audit/inspection, the easiest solution is to contact the VAT officer dealing with your audit/inspection and ask them to check the situation. You will have their email and/or telephone number and they will know who you are and familiar with your case. The General VAT helpline should have been able to advise you, they do have access to your VAT file/account and can see any notes on your file, but where you have been dealing with a person who you know by name, its best to contact them, it'll be quicker.

You'll need to call HMRC to resolve this. Call the VAT IT Online Helpdesk - this helpline only deals with logging on/security type queries and so the wait time is less than the general VAT helpline. https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-online-services-helpdesk

Only the values in Boxes 1 to 9 are submitted via MTD. If you have a VAT inspection, HMRC can ask to access your Xero software and they would then be able to see any notes. Not all HMRC inspections require access to your accounting software, sometimes HMRC just ask for copy invoices or a print out of the VAT report.