HMRC Admin 21 Response

Hi Edward LO
There is an issue with VAT numbers being invalid on the VAT checker and I can unserdtand the client's concerns.
Please phone our Helpline on 03002003700 so that we can refer this case over to our specific team who are looking in to this issue.
Thank you.

Hi Paul.
There are 2 supplies taking place here,the supply from the sub contractor to the contractor and then the supply by the contractor to the end customer.
Regardless of whether or not the subcontractor is VAT registered or not the entire supply by the contractor to the end customer would be a Vatable supply.
Thank you.

Hi Paul Mburu
.If the sole trader was VAT registered then VAT should have been charged from their date of Registration.
This VAT will need to be accounted for and paid over to HMRC as part of a submitted VAT return.
The sole trader can go back to the customers retrospectively to ask for the VAT payment but the customer is not bound to pay this.
Regardless of whether the VAT is paid by the customer the VAT will need to be paid over to HMRC.
Thank you.