Getting Help with VAT

Introduction

HMRC offers a range of free support to help you understand and manage your VAT obligations. From email updates and educational webinars to direct helplines and online guidance, there are multiple ways to get the help you need whether you're registering for VAT for the first time or dealing with more complex issues.

Email updates from HMRC

You can subscribe to HMRC's help and support email service to receive updates on VAT and other tax topics. This service covers information relevant to individuals, businesses, employers and agents.

Once subscribed, you can change which topics you receive updates about or unsubscribe from the service at any time.

Free webinars and videos

HMRC runs both live and recorded webinars covering common VAT topics. You can register for live webinars in advance, and HMRC recommends joining five minutes before the start time.

VAT basics and returns

If you're new to VAT, there are webinars covering the fundamentals. The "VAT — the basics and the VAT return" webinar (available both live and recorded) explains:

• When and how to register for VAT
• How to charge and account for VAT
• What records you need to keep
• How to submit a VAT Return and pay your bill

VAT accounting schemes

HMRC offers webinars on the different ways you can report and pay VAT. The VAT accounting schemes webinar covers three main schemes:

• VAT Cash Accounting Scheme
• VAT Flat Rate Scheme
• VAT Annual Accounting Scheme

There's also a dedicated webinar specifically about using the Flat Rate Scheme, which explains what it is, how to charge customers, how to pay HMRC, and when you can and cannot reclaim VAT on capital expenditure (major purchases of business equipment or property).

The VAT Registration Estimator

A recorded webinar is available about the VAT Registration Estimator tool. This covers what the estimator does, who can use it, what information you'll need to provide, and includes a step-by-step guide on how to use it.

Industry-specific topics

HMRC provides webinars for specific sectors or situations:

• Construction industry: How to apply the VAT reverse charge for construction services, including when to apply it, how to show it on invoices, and how to account for it on your VAT Return
• Car sales: Accounting for VAT on the sale of cars on finance, including common mistakes to avoid and documentation requirements
• Private schools: Multiple webinars covering VAT registration, charging and reclaiming VAT on school fees

Managing your business tax account

HMRC has produced a video showing how to add taxes (including VAT, Corporation Tax, Self Assessment and PAYE for employers) to your business tax account.

VAT helpline and phone support

HMRC operates a VAT helpline that you can use for general enquiries. You can also use this helpline to verify whether a call claiming to be from HMRC is genuine.

If HMRC calls you about your VAT, they will already have your name and your business's name. They will not ask you for personal information such as your bank details during the call.

VAT visits and inspections

HMRC VAT officers can visit your business to inspect your VAT records. These are called compliance checks and ensure you're paying or reclaiming the correct amount of VAT.

How visits are arranged

HMRC usually contacts you to arrange a visit. They normally give you seven days' notice and will confirm:

• What information they want to see
• How long the visit is likely to take
• Whether they want to inspect your premises

You can ask HMRC to delay the visit if needed. In some cases, HMRC can visit without an appointment.

Frequency of checks

How often you receive a visit depends on:

• The size or complexity of your business
• Whether you've submitted late or incorrect VAT Returns in the past

What happens during and after a visit

During the visit, HMRC will work with you to resolve any problems with your VAT. They'll explain any additional tax and penalties you need to pay. Cooperating with the check can reduce the amount of any penalty.

After the visit, HMRC will write to you confirming:

• What you must do to improve your VAT record keeping
• Any corrections you must make to your VAT account
• Whether you're overpaying or underpaying VAT
• Any penalty you have to pay

If you disagree with HMRC's decision, you can appeal within 30 days.

Finding specific guidance

HMRC's online guidance covers detailed information about specific VAT issues. When searching for help, look for guidance relevant to your particular business type, industry or transaction.

For help understanding compliance checks more generally, including the support available and how penalties work, HMRC provides dedicated guidance on compliance checks, help and support.

Sources

• HMRC email updates, videos and webinars for VAT
• VAT visits and inspections

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.