Will the VAT due on these be invoiced by freight company as currently for ROW suppliers and reclaimed via the VAT Return when backed up by a C79? If you dont have a Xero Certified Adviser, you can find one here. Small businesses name Xero the most-loved accounting software for the second year in a row, Heres the more specific link to Gov.uk guidance on this https://www.gov.uk/guidance/vat-reduced-rate-for-hospitality-holiday-accommodation-and-attractions#accounting-for-supplies-that-straddle-the-temporary-reduced-rate. From 1st June 2022 businesses using the flat rate scheme for VAT face changes to the way in which they must treat import VAT that will have financial and practical implications for how they prepare VAT Returns. QUOTE: "My initial interpretation is that Outside of Scope supplies would count as "supplies accounted for outside the Flat Rate Scheme". You should also include the value, excluding VAT, of any supplies accounted for outside the flat rate scheme, such as the sale of any capital goods on which you have reclaimed input VAT, and reverse charge transactions. Financial Planning Limited. Save my name and email in this browser for the next time I post a comment. https://www.accountingweb.co.uk/tax/hmrc-policy/domestic-reverse-charge- DRC transactions are not included in the flat rate calculation, so its not a case, like zero ring, where you end up paying over VAT for something that isn't VATable. HMRC has announced a change to its current temporary reduced rate of VAT for hospitality, holiday accommodation and attractions industries. However, for an easy life and given the experts say don't include it, I may just exclude it from Box 6 and if HMRC ever question this, I will ask to show where it explicitly says it one way or the other. For example, if a VAT-registered business sells a widget for 1, they will charge the customer 1.20 (assuming the 20% rate applies). ASE Professional Services is a trading style of Armstrong Watson Audit Limited and Armstrong Watson LLP. Can you elaborate on your question somewhat - being frank your post suggests you may not fully understand how the flat rate process works.- apologies if you do and its simply my lack of ability to understand your point here. The article was very well written and providing xero ready for uk vat change. Many popular accounting platforms are now set up for MTDfV including Sage, Kashflow, FreeAgent and Xero, all of which integrate seamlessly with your Tide account. Posting the PVA amounts to the VAT return using our new feature will update Box 1 and Box 4 on the VAT return. We just need to be able to enter the correct PVA VAT for each transaction/quarter without a messy workaround. How it works Yet 51% admit to making errors and only 27% say they feel confident that their returns are correct. I can see how having this additional option and functionality would be helpful for you and your business. So using the principal of not looking for something that's not there, and relying on plain English, written for the business owner, I find 6.2 & 6.3 of 733 and 4.1 of 700/12 in harmony. Where VAT becomes more complicated is when it comes time to file your VAT return. Top Tip: If youre a VAT registered company, youll need to provide and record VAT invoices. VAT is constantly evolving. Box 1 would then show 5,000. It's not just 5. Our monthly bulletin INSPIRED is packed with useful articles to keep you up to date with news and legislation that may affect you or your business. VAT on fuel purchased by business directors, partners and employees for business purposes can be reclaimed on a VAT return. I did this with my only FRS client back in March, when DRS first came in. 5. Tide, the Tide logo, the Swell, and Do less banking are trademarks and trade names of Tide Platform Limited, and may not be used or reproduced without the consent of the owner. That's what the bit of the manual you quoted says, a retrospective withdrawal should be refused when the date requested falls within a return period that has already been filed. ". On the Flat Rate Vat scheme, your day-to-day processing remains unchanged and VAT calculates at the standard, lower, exempt, zero rated and No VAT rates as normal. Firm The risk of listing net figures as gross, reclaiming VAT too early on imports, reclaiming VAT without purchase invoices and recovering VAT too early from creditors can all be reduced with good bookkeeping and accurate records. I have a client who is registered on the flat rate scheme for VAT. However, I couldn't find the suggestions tracker for QB Desktop, can you send me a link please? registered office is 15 Victoria Place, Carlisle, CA1 1EW where a list of members is kept. From 1 October 2021, a new reduced rate of 12.5% will apply. PPS is a trading name of Prepay Technologies Ltd which is an electronic money institution authorised by the FCA under the Electronic Money Regulations 2011 under firm reference number 900010 for the issuing of electronic money. is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business Get our best stories straight to your Inbox, The new flat rates for types of businesses can be found on the, If you do not have a tax rate of 12.5%, you can easily create one. Reporting - it just keeps getting better! I hope it's in order to generate a new post for an old chestnut (its age means it no longer invites responses). This means that she over-claimed VAT in the amount of 300 in the VAT period ending March 31st. MTDfV stands for Making Tax Digital for VAT a program introduced by the government to make submitting VAT returns easier by helping businesses store records digitally to automate payments and returns. Box 6 is not only FRS turnover alone, which some sources state it is. Further, there are several goods and services that are either VAT exempt (or qualify for partial exemption), out of the scope of VAT entirely, or charged at a reduced-rate or zero-rate. So its cool that Xero now supports it. All content 2020 Armstrong Watson. PS: Clear Books follows the above (but then they asked me!). Top Tip: Making Tax Digital is designed to reduce the risk of human error in VAT and tax returns. Eligible deposits with ClearBank are protected up to a total of 85,000 by the Financial Services Compensation Scheme (FSCS), the UK's deposit guarantee scheme. 10. Create a folder that contains copies of your VAT certificate, submitted VAT returns and all correspondence with HMRC. Reporting - it just keeps getting better! Tide Cards may be issued by both Tide and PPS, who are licensed by Mastercard International for the issuance of cards. 400 if you submit a paper VAT return, unless HMRC has told you youre exempt from submitting your return online. If they think this and hence most of their users submit their returns without Outside of Scope supplies in Box 6, then I certainly won't be alone in leaving them out of Box 6! Once HMRC has processed your return its status will change to Filed or Failed. I will enusure in future i will always make my application to leave flat rate before i have done the final checks on said vat return :) New Ultimate plan offers most comprehensive Xero package for small businesses, Xerocon Sydney: Xerocon returns to Australia, Xero and Capital One partner to help rewire the small business economy, Trailer Happiness: Serving party goers a taste of Carnival spirit in Notting Hill. Despite our best efforts, mistakes can happen. The rate you pay depends on your business activity and is a rate you agree with HMRC. If you haven't moved to MTD for VAT, check your VAT transactions, then export your VAT return to file outside of Xero. have a UK business that is registered for VAT, import business goods to the UK valued at more than 135 (exclusive of VAT), elect to use PVA on the customs declaration, use your own VAT registration and EORI numbers on the customs declaration, We have developed a PVA update in Xero. Are below the net error reporting threshold of 10,000. Your email address will not be published. invoices and receipts) so that you can easily pinpoint figures. Your box 6 figure will be 30,000 and your box 1 figure for VAT due on sales and other outputs will be 4,350 (14.5% x 30,000). You should also include the value, excluding VAT, of any supplies accounted for outside the Flat Rate Scheme, such as the sale of capital expenditure goods.". If you have any questions or need support, dont hesitate to, who are available 24/7. You can't rejoin the scheme for 12 months if you leave, https://www.gov.uk/vat-flat-rate-scheme/join-or-leave-the-scheme, Interesting use of words here by hmrc in the linked manual, "You should normally refuse an earlier date where the business has already calculated its VAT liability for the period(s) using the FRS accounting method. Get up to speed on what information you must include on your VAT invoice . It might be best for you to speak with someone in our support team directly so they can give you a hand. We have separate instructions for our MTD VAT return or Flat rate MTD VAT return. Your email address will not be published. . Thanks for the reply. Well continue to keep you updated on the latest changes to Xero, so you can focus on your business. Do you have a question about self-assessment or anything else? Armstrong Watson Trustees Limited is a limited company registered in England and Wales, number 84495656. There is a not a massive inconsistency here as presumably hmrc give any business the benefit of the doubt that as far as they are concerned vat is not calculated till its submitted. You alone are responsible for figuring out if you sell any items that fall into these categories, what amount of VAT to charge if you do and exactly how to report those special cases. Go to Reports>All Reports. Registered as a limited company in England and Wales, number 7208672. If you cant or dont want to use PVA, therell be no change to the way you deal with VAT on imports for your business. I'll be happy to help. Expert guide to CIS and new reverse charge rules, Getting started with client engagement letters, A fool-proof marketing strategy for accountants. Some of Tides members also hold e-money accounts provided by Prepay Solutions (PPS) (account sort code is 23-69-72). Tide is about doing what you love. The end of the Brexit transition period is almost here. For VAT Return periods starting after 1st June 2022, import VAT accounted for using postponed VAT accounting (PVA) should not be included in your flat rate turnover. As a side issue how does other software handle outside the scope of UK VAT income for box 6? Posting the PVA amounts to the VAT return on fuel purchased by business directors, partners and employees business. Youre a VAT return or flat rate MTD VAT return company, youll need to provide and VAT. 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