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Where Taxpayers and Advisers Meet

Monthly VAT returns - refusal to issue by HM Customs

Joined:Thu Oct 30, 2008 12:46 pm

Postby Philabb » Wed Sep 03, 2008 6:09 am

Hi Guys - does anyone have any practical experience of this? I've registered my new company for VAT and will be exporting food products outside the EU. I will be paying VAT on these products in the UK and I expected to get the VAT back quickly by sending in monthly returns. The HM Customs site says I can choose to do this. Now they are saying they won't do this for a year and I need to build up a track record of refunds with normal returns before they allow monthly ones "by concession." This means my forecast for funding is now obsolete as I thought monthly returns were my choice - the amounts involved are large. Is there any lever I can go back to HMC with to get monthly returns from the off? I'd have thought exporters would be encouraged, not put off right at the start! Thanks in advance.

Joined:Wed Aug 06, 2008 4:01 pm

Postby robbob » Wed Sep 03, 2008 10:49 am

Hi Philabb

I do not know the answer for certain but this does seem a poor attitude from the vat office.

I would write back and advise what is says in notice (700 20.5.2)- ask them to point out which bit of legislation they are using to deny you this request (there may be one and the vat helpline may know).

You could advise that they have up to 30 days to issue refund and they can do checks as they require - this gives them enough info to check your refunds if they so wish.

I could understand the Vat offices reluctance if you had previously had failed business which owed vat or late payment problems with the revenue in the past.

Joined:Wed Aug 06, 2008 3:44 pm

Postby taxattack » Wed Sep 03, 2008 11:39 am

Don't know if it's the full story, but Vat Reg 25 1 a refers "may allow" monthly periods.

chris @

Joined:Thu Oct 30, 2008 12:46 pm

Postby Philabb » Thu Sep 04, 2008 1:47 am

Thanks guys. I've no bad history, I just wonder if I've hit a jobsworth. I'll look at what you both suggest.Fingers crossed.

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