Jay Cooke

When deregistering for VAT, if you have stocks or assets over £5,000 in value, then you are required to declare output tax on those stocks/assets at time of deregistration. This rule is designed to stop people registering for VAT solely to reclaim VAT and then deregistering. For example, if you spent more than £5,000 buying furniture, white goods and furnishings, new kitchen, hot tub and similar, then you may be required to declare output tax on these when deregistering. You mention depreciating assets, an inflatable hot tub from Argos for £300 is going to have a different valuation treatment to a 6 person installed hot tub with gazebo covering. https://www.gov.uk/government/publications/vat-notice-70011-cancelling-your-registration/vat-notice-70011-cancelling-your-registration#section-7 Also worth reading, if the value of the refurbishment/capital works exceeds £250,000 (Capital Goods Scheme) then additional input tax may be due back to HMRC, depends on the property (ie, was it an old barn converted into a FHL or was it an existing cottage you have given a lick of paint to) and also what planning it has (ie, is the property only to be used for holiday lets and not residential use or is it an ordinary house which is being used for holiday lets but could switch back to full time occupation without changing of use approval from the Council). https://www.gov.uk/hmrc-internal-manuals/vat-supply-and-consideration/vatsc03360

There is no mechanism for submitting on paper generally. VAT regulations (2014, SI 2014/1497) state that where HMRC are satisfied that paper returns can be filed if it is not reasonably practical for a person to file online for reasons of age, disability, remoteness of location or religion. This is usually reserved for old/disabled persons, remote locations where there is no internet or 4G signal or certain religions which refuse to use technology. You can apply in writing to HMRC but there is no guarantee they will accept, you would have to supply evidence as to why you are unable to login and file a return. Having a non-UK version of Xero would not be acceptable, nor being based overseas (unless you are on some island in the Pacific but the fact that you are on this forum posting a question suggests you do have access to the internet and have no religious reason to use the internet). See here for information :- https://www.gov.uk/submit-vat-return/submit-return-pay-vat-bill Most overseas businesses use "bridging software" which is usually a browser add in or stand alone app which allows you to upload your VAT return data and map it to a VAT return and then the bridging software/app then logs into your government gateway and submits the VAT return (hence "bridging" software acts as a bridge between your data and the HMRC servers). List of free bridging software here :- https://www.tax.service.gov.uk/making-tax-digital-software You'll need a government gateway, create one here if not already done - click "sign in" and then on next page look for "Create sign in details" : https://www.gov.uk/log-in-register-hmrc-online-services these free apps all do the same thing, some have better user interfaces than others. Try various ones to see which one works best for you. You can also filter that that list of software to include paid for or trial versions, may be worth using a paid for version as it will come with user support, whereas the free versions you are on your own, depends on how good you are with apps and software customisation.

If the Irish company is making taxable supplies in the UK, then yes it can register for UK VAT. Registration can take approx. 40 working days, sometimes quicker, sometimes longer depending on resources HMRC have available (peaks and troughs, more companies register for VAT in April as its the start of a new financial year, for example).

The business information is the details which are publicly available. The personal address information is used by HMRC to identify you as a legitimate person (to avoid people registering for VAT using false details).

Good starting point - https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit41800 and there are further links within that article which explain the concepts of business and non-business. The right to reclaim VAT is on the basis the expenditure is incurred for a taxable business purpose, so something like a new kitchen is clearly not going to be used 100% of the time for business purposes, There will be times you are not attending to crops or cattle and having a cup of tea with the family or entertaining friends, so you need to apportion costs between private/personal use and business use. Damage caused by damp or chimney repairs apply the same logic as the kitchen example, HMRC generally allow a blanket 70% recovery of input tax (70% business and 30% personal use) but read the above link as there are exceptions and specific conditions if you are to use the 70% rule.

Yes you do...you're registered for VAT so you charge VAT. Is your client (the TechCo), are they UK based/who is your contract with? You may need to consider the place of supply of services rules, depending on where your customer is based and what sort of services you are supplying to them. https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a

The threshold calculation is a rolling 12 month calculation, that is, you total the turnover from end of February 2024 to end of February 2023 and if the total is over £85k then you register for VAT. The VAT threshold has increased to £90k from 01st April, but you need to look at your total sales from end of March 2024 to end of March 2023 and if you are over £85k then you still need to register for VAT. If you have submitted a compulsory VAT registration in February because you were over the threshold in February, the fact that HMRC do not accept your ID documents does not change the fact you went over the threshold in February and applied for VAT in February.

Might be easier to contact the VAT group team directly at grimsby.groupreplies@hmrc.gov.uk or try 0300 322 7878 as calling the general helpline will takes at least 45 minutes waiting and with no guarantee that the call handler can resolve your query.