HMRC have identified the top five reasons why an agent-submitted online VAT registration application will need to be looked at by a caseworker.
The tips aim to give agents the best chance to receive an automatic decision:
- business verification failed/not completed;
- same address used for the business and either the applicant’s home address or agent’s address;
- bank details provided for VAT repayments don’t appear to relate to the business;
- ID evidence required – applicant has chosen to provide by post rather than attach to online submission; and
- applicant’s details need further validation.