VAT returns

22/05/2019 10:35:55
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

Re:VAT returns

22/05/2019 14:23:05

If your client’s taxable turnover at 1 April 2019 was above the VAT registration threshold of £85,000 then they must follow MTD rules.

The Making Tax Digital rules apply from your first VAT period starting on or after 1 April 2019. A ‘VAT period’ is the inclusive dates covered by your VAT Return.

Any returns prior to this period can be filed through the existing HMRC online portal. However, once you sign up for MTD all returns must be filed through your MTD compatible software.

You can find more information on when/if you have to follow the Making Tax Digital rules in Section 2 of the VAT Notice, which you can view online at:

Check if you have to follow the Making Tax Digital rules