VAT Services — Registration, Schemes, Returns & Reviews
Registration • Scheme selection • MTD set‑up • VAT returns • Health checks
End‑to‑end VAT support — from first registration to complex returns
We help you decide whether and when to register, choose a scheme that suits your cash flow, configure Making Tax Digital software, and file accurate returns on time — every time. Our reviews catch common errors (place of supply, zero‑rating, reverse charge, bad debt relief) before HMRC does.
Confidence at each VAT deadline
We reconcile sales, purchases and adjustments — then submit via MTD‑compatible software.
When you must (or should) register
Compulsory registration. If your rolling 12‑month VAT‑taxable turnover exceeds the registration threshold (currently £90,000) — or you expect to go over it in the next 30 days — you must register. If your turnover later falls below the deregistration threshold (currently £88,000), you can normally apply to cancel. We’ll assess your position and handle VAT1/online registration.
Voluntary registration. Useful where you buy from VAT‑registered suppliers and sell B2B, or you want to look established. We’ll model the cash‑flow and pricing impact before you decide.
Special situations. Distance selling/Northern Ireland, acquisitions, and non‑established taxable persons have different rules. Ask us for tailored advice.
Which VAT accounting scheme fits best?
Different schemes change when you account for VAT and how you calculate it. We’ll compare options against your margins and customer payment terms, then set up the right one in your software.
Flat Rate Scheme
Simplifies VAT as a fixed % of gross turnover. Entry: ≤£150k; must leave if >£230k.
Cash Accounting
Pay VAT when customers pay you; reclaim when you’ve paid suppliers. Entry: ≤£1.35m.
Annual Accounting
1 annual return + instalment payments. Entry: ≤£1.35m. Suits stable cash flow.
Standard (Invoice)
Default method; VAT based on invoice dates. Works for most growing businesses.
How we run your VAT each period
- Data capture: Sales listings, POS/e‑commerce exports, bank and purchase records consolidated.
- Reconciliations: Output vs. sales, input vs. purchases, control account checks and journals.
- Adjustments: EC acquisitions/Northern Ireland, reverse charge, partial exemption, bad debt relief.
- Review pack: Draft return, exception notes and payment reference/due date.
- File & confirm: Submit via MTD software, email confirmation, and DD/payment guidance.
MTD-compliant from day one
We onboard you to compatible software and link digital records.
Your VAT compliance calendar
| Frequency | Typical deadline | Notes |
|---|---|---|
| Quarterly | 1 month + 7 days after period end | Direct Debits usually collected a few days later. |
| Monthly | 1 month + 7 days after period end | Useful if you’re in regular repayment. |
| Annual Accounting | Annual return due once a year | Pay instalments through the year; final balancing payment on submission. |
Common VAT risk areas we check
Zero‑rating proofs
Evidence for exports and dispatches.
Domestic reverse charge
Construction/telecoms and other niches.
E‑commerce & marketplaces
Platform VAT, UK warehousing and imports.
Partial exemption
Fair & reasonable method and adjustments.
Rates, records & penalties — what you need to know
Rates. Most supplies are standard‑rated; some are reduced‑rated or zero‑rated. We’ll map your products/services correctly in your software and document any reliefs.
Digital records (MTD). Keep digital records and maintain digital links from source to submission — spreadsheets are fine if linked via MTD bridging or compatible software.
Late submissions & payments. HMRC uses a points‑based system for late returns and charges interest on late payments. We provide deadline reminders and payment references to keep you compliant.
Bad debt relief. If a customer doesn’t pay after 6 months and the debt is written off in your accounts, you may be able to reclaim VAT — we’ll review this at each return.
What it costs
Fixed‑fee options based on volume and complexity. Typical packages include registration, software setup, quarterly/ monthly filing and a year‑end VAT review. Ask us for a tailored quote.