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.
https://www.tax.org.uk/vat-registration-top-5-tips-for-agent-online-submissions
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