VAT Online

Changes to bank details online

Changes to information held by HMRC, such as bank details, can be made online using the Change VAT Registration Details service. This is separate from the VAT Online service and requires separate activation. Agents and clients can amend their own details using this service but Agents cannot amend their clients’ details.

Once you have enrolled and been accepted for the online variations service you can submit a request to make an amendment by going to ‘My Services’ and selecting ‘Change Registration Details’.

Client approval of returns

If an Agent is authorised to act for a client there is no requirement for the client to see/authorise VAT returns prior to submission by the Agent. However for VAT, as with every other service, the legal responsibility for the accurate and timeous completion of returns and other submissions remains with the client.

Client List

Clients are presented in VAT Registration Number order on an agent’s client list.

Deregistration

If you have been filing VAT returns online on behalf of clients and you then deregister for VAT, or if you wish to cancel your association with a client for any reason, you will need to contact our eCustomer Support Helpdesk on Tel 0845 010 8500. You will need your Agent ID and your ‘Known Facts’.

If you will no longer be acting on behalf of a client you must ensure that your client is aware of this.

Digital Certificates – New July 2008

Some companies choose to access our VAT Online Services using Digital Certificates which provide a secure technology that allows us to verify who you are. However these certificates are not essential as all of our services can be accessed via a User ID and Password.

Digital Certificates are available from approved suppliers at a cost and are renewable after one or two years.

Online registration – New July 2008

The Online VAT Registration facility is an electronic version of form VAT1. At the moment this is the only registration form available online but links are provided to other forms that you may need to complete for example form VAT2 for Partnerships and form VAT68 for transfers of VAT registration numbers.

Online registration for agents – Updated July 2008

To file VAT online as an agent you must currently be VAT registered in your own right - everyone who enrols for VAT Online is asked to complete 'Known facts' (business questions) relating to their own VAT registered business. This requirement is in place because of the need for stringent security checks on VAT registrations. However we do recognise that it prevents many of you from acting as VAT agents, and it is our intention to find a way of removing this requirement in advance of online VAT becoming mandatory.

Payment when submitting returns online - Updated July 2008

It is a condition of submitting VAT returns online that payment is also made electronically. If however you don’t have time to set up an electronic payment before the first payment is due you won’t be penalised if you send by cheque.

If you pay by one of these electronic payment methods you may receive up to seven extra calendar days from the standard due date for the return and payment to reach us. Payment must be in our bank account by the seventh calendar day. If you choose to pay by Direct Debit you will have an additional seven calendar days from the standard due date for the return to reach us, and it will be a further three working days before we collect payment from the nominated bank account. By not paying electronically you are not eligible for any of the benefits or extensions offered in both the submission of the VAT Return and payment of the amount due.

Services available

You can access information about the full range of VAT transactions which can be done online via the Frequently Asked Questions (FAQs: VAT Online Services). There is no current plan to enable online completion of form VAT68 Request for Transfer of a Registration Number.

Online VAT Returns do not contain white space additional information boxes, and we do not plan to change this.

Submission Deadlines – paper returns – New July 2008

Paper VAT returns and any payment made by cheque must be submitted to arrive at the VAT Central Unit by the due date on the form. If you deliver forms by hand to other HMRC offices you should allow time for the form to be transmitted via our internal post system.

View returns

It is not currently possible to view VAT Returns online once they have been submitted.

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