One of my clients has to make a VAT return for the period 1st April to 31st September 2017 as he was for that time in a new build situation and a large refund will be due.He ceased this work on 1st Sept 2017 and thence income was below the threshold.
So he will be de registered on that date.
Now will the return for the VAT period have to be submitted digitally, or manually?
Again I understand NIL returns will have to be submitted for the period from 1st Oct woukd those be digital or manual?
The returns are due at end of June 2019 as we have not yet de registered him