Introduction to VAT for Agents
This section covers how to register your client’s businesses for VAT and how to submit your VAT Returns Online. It does not cover Register & Enrolment for VAT Online.
You can find information about how to register for VAT Online in the Register & Enrol for VAT section. Please note Agents are currently required to be VAT registered in their own right to act as a VAT Online Agent.
It is a condition of submitting your VAT Return online that you pay electronically. Acceptable payment methods are:
- *Direct Debit
- BACS (Bankers Automated Clearing Services) Direct Credit
- Internet banking
- Telephone banking
- CHAPS
- Bank Giro
* The extension and online Direct Debit service are not available if your clients use the Annual Accounting system or have to make payments on account and submit quarterly returns.
Many businesses have already discovered the benefits of completing and submitting their clients' VAT Returns online. It's simple, quick and you get an immediate on-screen acknowledgement so you know we have received their declaration.
Other advantages of the VAT Online service include:
- your clients can nominate you to submit VAT Returns on their behalf
- available day or night
- automatic calculations to reduce errors
- receive email reminders when their VAT Return is due
- enrol and submit their return immediately – Activation PIN not required
- notify us of changes to their VAT registered business
- they may get up to seven extra calendar days* to submit their VAT Return and pay
- subscribers to our Direct Debit facility get an additional three working days* before we collect payment
Details required to register are available on a copy of your client's last VAT Return and their VAT 4 Certificate of Registration.