diff --git a/source/documentation/close-down.html.md b/source/documentation/close-down.html.md index f73e006..17b8c13 100644 --- a/source/documentation/close-down.html.md +++ b/source/documentation/close-down.html.md @@ -14,7 +14,7 @@ Agent client relationships can end or agents can go out of business. Open the agent close down process diagram in a new tab. -1. [Agent unsubscribes client from VAT (MTD)](#unsubscribe-from-vat-mtd) +1. [Agent opts client out of VAT (MTD)](#opt-out-of-vat-mtd) 1. [Client or agent ends relationship](#client-or-agent-ends-relationship) 2. [Agent leaves agent services](#agent-leaves-agent-services) @@ -26,19 +26,15 @@ Businesses unsubscribes from VAT (MTD). Open the business close down process diagram in a new tab. -1. [Business unsubscribes from VAT (MTD)](#unsubscribe-from-vat-mtd) +1. [Business opts out of VAT (MTD)](#opt-out-of-vat-mtd) -## Unsubscribe from VAT (MTD) +## Opt out of VAT (MTD) -Businesses who signed up for VAT (MTD) on a voluntary basis can request to unsubscribe from VAT (MTD). +Businesses who signed up for VAT (MTD) on a voluntary basis can request to opt out of VAT (MTD). -Initially there is a manual process in place whereby a business or agent can contact our HMRC helpline to notify us they wish to unsubscribe from the service. +Initially there is a manual process in place whereby a business or agent can contact our HMRC helpline to notify us they wish to opt out of VAT (MTD). Subsequent VAT returns will be sent manually until a new digital service is released to receive them. -In the event that the business continues to be VAT registered, if necessary VAT Returns can -be submitted manually. - -In time the manual process will be replaced by a digital service. ## Client or agent ends relationship diff --git a/source/documentation/obligations.html.md b/source/documentation/obligations.html.md index 98a579a..44479e7 100644 --- a/source/documentation/obligations.html.md +++ b/source/documentation/obligations.html.md @@ -14,9 +14,9 @@ Agents who have set up their clients for VAT (MTD) can submit their clients' VAT Open the agent process flow process diagram for obligations and returns in a new tab. 1. [Agent receives client's obligations and submits a VAT return](#receive-obligations-and-submit-a-vat-return) -2. [Agent views client's VAT liabilities](#view-vat-liabilities) -3. [Agent views client's VAT payments](#view-vat-payments) -4. [Agent amends client's VAT return](#amend-a-vat-return) +2. [Agent views client's VAT liabilities](#view-vat-liabilities) +3. [Agent views client's VAT payments](#view-vat-payments) +4. [Agent amends client's VAT return using current process](#amend-a-vat-return-using-current-process) 5. [Agent pays client's VAT bill or receives a repayment](#pay-vat-or-get-a-repayment) 6. [Agent notifies client’s change of circumstances](#notify-a-change-of-circumstances) 7. [Agent views their client's future obligations and previous returns in software](#view-future-obligations-and-previous-returns-bta) @@ -30,12 +30,12 @@ Businesses set up for VAT (MTD) can submit VAT Returns. Open the business process flow process diagram for obligations and returns in a new tab. 1. [Business receives obligations and submits VAT Return](#receive-obligations-and-submit-a-vat-return) -2. [Business views its VAT liabilities](#view-vat-liabilities) -3. [Business views its VAT payments](#view-vat-payments) -3. [Business amends a VAT Return](#amend-a-vat-return) -4. [Business pays a VAT bill or receives a repayment](#pay-vat-or-get-a-repayment) -5. [Business notifies a change of circumstances](#notify-a-change-of-circumstances) -6. [Business views future obligations and previous returns in its Business Tax Account (BTA)](#view-future-obligations-and-previous-returns-bta) +2. [Business views its VAT liabilities](#view-vat-liabilities) +3. [Business views its VAT payments](#view-vat-payments) +4. [Business amends a VAT Return using current process](#amend-a-vat-return-using-current-process) +5. [Business pays a VAT bill or receives a repayment](#pay-vat-or-get-a-repayment) +6. [Business notifies a change of circumstances](#notify-a-change-of-circumstances) +7. [Business views future obligations and previous returns in its Business Tax Account (BTA)](#view-future-obligations-and-previous-returns-bta) ## Receive obligations and submit a VAT Return @@ -64,10 +64,10 @@ A new obligation is generated on the first day of the period, whether the previo Notes: -* VAT (MTD) will support more business types throughout Controlled Go Live. As they are supported, this endpoint will return obligation information for businesses that are on monthly, annual and other non-standard staggers. +* VAT (MTD) will support more business types throughout public beta. As they are supported, this endpoint will return obligation information for businesses that are on monthly, annual and other non-standard staggers. * The obligations are returned with the most up to date obligation first. As the next obligation is created at the beginning of the period, it is likely that the period you are trying to file against could be provided second (see example). * Period keys should not be shown to the business or agent, these are for software use to ensure the return is recorded against the correct obligation. -* When checking if an obligation is fulfilled following a submission it can take around 5 seconds for the obligation to be marked as fulfilled in backend systems. +* If the software submits a VAT Return from Monday to Friday during normal working hours, the obligation will be updated by the following morning or earlier. If the software submits a return after 6pm on a Friday, then it's possible the obligation will be marked as fulfilled on the following Tuesday (or Wednesday if it's a bank holiday weekend). There should be no penalty if the return was submitted in the required timeframe as the obligation will be marked as met on the date it is received from the software. ### Example period keys for stagger types @@ -151,14 +151,12 @@ The response includes the amount allocated to a liability and, when available, t It is not yet possible to return links between payments and liabilities -## Amend a VAT Return +## Amend a VAT Return using current process -We would like software developers to give businesses and agents the option to make VAT payments at key points in their journey. - -The [current process](https://www.gov.uk/government/publications/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims#VAT-errors-submitted) for correcting errors on a submitted VAT Return remains: +Businesses and agents should use the [current process](https://www.gov.uk/government/publications/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims#VAT-errors-submitted) for correcting errors on a submitted VAT Return: - * If the net value of the errors is below £10,000, or between £10,000 and £50,000 and does not exceed 1% of the box 6 amount, the business or agent can adjust their current VAT Return (method 1) - * If the net value of the errors is greater than that, the business or agent must notify HMRC in writing with full details of the errors (method 2) + * If the net value of the errors is below £10,000, or between £10,000 and £50,000 and does not exceed 1% of the box 6 amount, the business or agent can adjust their current VAT Return [(method 1)](https://www.gov.uk/government/publications/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims#Method-1) + * If the net value of the errors is greater than that, the business or agent must notify HMRC in writing with full details of the errors [(method 2)](https://www.gov.uk/government/publications/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims/vat-notice-70045-how-to-correct-vat-errors-and-make-adjustments-or-claims#method-2) A business or agent can choose to use method 2 and notify HMRC separately in any case. diff --git a/source/documentation/set-up.html.md b/source/documentation/set-up.html.md index 51edd55..1dc494c 100644 --- a/source/documentation/set-up.html.md +++ b/source/documentation/set-up.html.md @@ -17,7 +17,7 @@ Before agents can represent clients they must set up their relationships and sof 2. [Agent creates an agent services account](#create-an-agent-services-account) 3. [Agent links existing VAT clients](#link-existing-vat-clients) 4. [Agent links a new VAT client](#link-a-new-vat-client) -5. [Agent subscribes a client to VAT](#subscribe-to-vat) +5. [Agent registers a client for VAT](#register-for-vat) 6. [Agent signs up client for VAT (MTD)](#agent-signs-up-client-for-vat-mtd) 7. [Agent chooses software](#choose-software) 8. [Agent links software to HMRC](#link-software-to-hmrc) @@ -31,7 +31,7 @@ Before businesses can submit VAT Returns, they must sign up for VAT (MTD) and se Open the business set up process diagram in a new tab. 1. [Business reads guidance](#read-guidance) -2. [Business subscribes to VAT](#subscribe-to-vat) +2. [Business registers for VAT](#register-for-vat) 3. [Business signs up for VAT (MTD)](#business-signs-up-for-vat-mtd) 4. [Business chooses software](#choose-software) 5. [Business links software to HMRC](#link-software-to-hmrc) @@ -103,14 +103,16 @@ After an agent creates an agent services account, they must link any new clients This service is available on GOV.UK at [www.gov.uk/guidance/get-an-hmrc-agent-services-account](https://www.gov.uk/guidance/get-an-hmrc-agent-services-account). We encourage you to include this link in your software. -## Subscribe to VAT +## Register for VAT -Post April 2019 we will deliver a VAT Subscription (formerly known as VAT Registration) service that will allow businesses new to VAT to subscribe at the same time as they sign up to MTD. +This does not apply for businesses or clients who are already VAT registered and have a VAT Registration Number (VRN). -Until this service is delivered, new businesses will need to subscribe to VAT using the existing service, then navigate to the sign up service and complete that journey. The service will request information about the business and the person running it. Following -successful subscription the business will be informed of their VAT Return deadlines. +Post April 2019 we will deliver a VAT Registration service that will allow businesses new to VAT to subscribe at the same time as they sign up to VAT (MTD). -Agents must already be subscribed to HMRC agent services in order to access the new VAT subscription service on behalf of their clients. +Until this service is delivered, new businesses will need to register for VAT using the existing service, then navigate to the VAT (MTD) sign up service and complete that journey. The service will request information about the business and the person running it. Following +successful registration the business will be informed of their VAT Return deadlines. + +Agents must already be subscribed to HMRC agent services in order to access the new VAT registration service on behalf of their clients. ## Agent signs up client for VAT (MTD)