Documents for Business

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Revoking option to tax letter

If you exercise the option to tax a commercial property for VAT purposes it is irrevocable except in a few situations. If you do want to revoke the option, use our letter to help ensure that you send the correct documents and information to HMRC so t... Read more

VAT online filing checklist

If you miss the deadline for submitting your VAT return or paying your VAT electronically, you may be liable to pay a surcharge or penalty. Our checklist will help you avoid this type of trouble. Online submission Since 1 April 2012 all businesses wi... Read more

Option to tax letter

Option to tax letter Renting out land or buildings is usually exempt from VAT. This means you don't charge VAT to your tenants. The downside is that you might not be entitled to reclaim VAT on your property running expenses. By "opting to tax" the prope... Read more

Invoice checklist

Invoice checklist From time to time HMRC makes a fuss about invoices complying with VAT regulations. And where they don't you can be fined or lose the right to reclaim VAT on purchases. Valid VAT invoices If you are registered for VAT, valid invoices ... Read more

Written rulings letter

Written rulings letter If you have a VAT problem, you can ring HMRC for an answer and follow its advice, but HMRC is prone to changing its mind. If the amount of VAT involved is material or the transactions affected likely to be repeated, it is a goo... Read more

Voluntary disclosure letter

Voluntary disclosure letter If you discover an error on a previous VAT return, you will need to correct it. In most cases this can be done simply by amending your next return, but sometimes it's necessary to make a voluntary disclosure. If you find an... Read more

VAT return checklist

Making a mistake on your VAT return will result in under or overpaying VAT. This might mean losing out on VAT you can reclaim or underpaying which can result in financial penalties. Our VAT return checklist can help you reduce errors. What to put on ... Read more

Reasonable excuse letter

Reasonable excuse letter HMRC has a wide range of penalties available to it. Many of these can be reduced while others can be removed completely where you have a reasonable excuse for the action which gave rise to the penalty. Having a reasonable ex... Read more

Internal review letter

Internal Review letter HMRC operates a VAT internal review system to resolve disputes without the time or expenses involved with a formal appeal. If you wish to use this facility you should apply in writing to HMRC within 30 days of the assessment or... Read more

Appeal letter

Appeal letter If you disagree with a VAT assessment or decision made by HMRC, you can, in most cases, appeal against it. An appeal should always be made in writing and usually within 30 days of the date of the assessment or decision. Resolving disagr... Read more
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