MTD-compliant VAT return preparation and HMRC submission — accurate, on time, every quarter. Including VAT registration, scheme selection, partial exemption, domestic reverse charge, and error correction if your returns have a gap.
Every VAT return we prepare is reviewed for accuracy before submission. We do not simply pull a figure from your software and click submit — we check the coding, review the transactions, and confirm the return is correct.
Full VAT return prepared from your accounting software each quarter. Transaction review, coding check, and reconciliation to VAT control account before submission. Box 1–9 completed and explained.
Submitted directly to HMRC via MTD-compatible software with digital link compliance. Confirmation of receipt and filing reference provided every quarter. No manual re-keying, no bridging risk.
Application for VAT registration when your taxable supplies approach the £90,000 threshold (2024/25). Voluntary registration advice where input tax recovery justifies it. Deregistration managed on cessation or below-threshold trading.
Net errors of up to £10,000 corrected on the next return. Errors exceeding this or involving deliberate underdeclaration disclosed separately to HMRC using VAT652. We handle the disclosure and correspondence on your behalf.
Construction sector domestic reverse charge applies to most CIS supplies between VAT-registered businesses. We identify where DRC applies, ensure your invoices and returns are correctly structured, and avoid the common error of charging VAT on DRC supplies.
Annual review of whether your current VAT scheme is the most advantageous. Flat Rate Scheme, Cash Accounting, Annual Accounting, and Margin Scheme — each has cash flow and compliance implications we evaluate against your trading pattern.
Not all VAT-registered businesses should be on the standard method. The right scheme depends on your turnover, the nature of your customers, your payment terms, and your input tax recovery needs.
VAT accounted for on invoice date. Most common. Correct for most businesses with regular credit terms and full input tax recovery needs.
VAT accounted for when cash is received or paid. Protects cash flow for businesses with slow-paying customers — you do not pay VAT before you have been paid.
Pay a fixed percentage of gross turnover rather than calculating input and output VAT separately. Simpler, but only beneficial in specific circumstances — particularly where input tax recovery is low.
One VAT return per year with advance payments on account. Reduces admin but reduces flexibility — not suitable for businesses with highly variable quarterly trading.
MTD for VAT requires digital record-keeping and a digital link from your records to your submission software. It is not sufficient to manually re-key figures from a spreadsheet into an online portal. Every business VAT-registered in the UK (above or below the threshold) must comply. We ensure your records, your software, and your submissions are all fully MTD-compliant.
Mandatory registration only applies once your taxable supplies in any rolling 12-month period exceed £90,000 (current threshold). However, voluntary registration can be beneficial if your customers are VAT-registered businesses (you can reclaim input VAT) or if you want to appear more established. We advise on whether voluntary registration is right for your specific situation.
The Construction Industry Domestic Reverse Charge (DRC) applies to most CIS supplies between VAT-registered contractors and subcontractors. Instead of the subcontractor charging VAT, the contractor self-accounts for it. Getting this wrong — either by charging VAT when DRC applies or applying DRC when it does not — creates errors in both parties' VAT accounts. It affects almost every construction business we work with.
First, do not panic. HMRC has a statutory error correction process — errors are corrected either on the next return (net errors up to £10,000) or by separate disclosure (larger errors or deliberate underdeclarations). Early voluntary disclosure attracts significantly lower penalties than errors discovered by HMRC. We handle the identification, correction, and any correspondence with HMRC.
Book a free consultation. We will review your current VAT position, confirm you are on the right scheme, and give you a fixed quarterly fee for managed VAT compliance going forward.
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