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bigduckontax
bigduckontax, Accountant
Category: Tax
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If you need to make a VAT reclaim, the rule is you have to

Customer Question

If you need to make a VAT reclaim, the rule is you have to do it within four years. But does that mean its four years from the month end or is it four from when it is due? So my VAT quarter is Sep/Oct/Nov of 2010. So does that mean I have until 30/Nov/2014 or 31/Dec/2014? I need to know the exact part of the VAT Act as I have to make an appeal. Thanks. Even the people working for HMRC seem to be baffled and I received conflicting advice. Normally you have to submit the return by the end of the following month plus seven days.

Submitted: 2 years ago.
Category: Tax
Expert:  bigduckontax replied 2 years ago.
Hello, I'm Keith and happy to help you with your question.
Ross Martin Tax Consultancy advise that from 1 April 2010 the time limit for back VAT reclaims is 4 years. I would submit that this period is ambulatory ie it walks forward by time so that for say 28 February 2014 you could go back to 28 February 2010. VAT Notice 700/45 covers this point as follows:
'on 31 October 2009, the earliest accounting period that can be claimed for will also be that ending on 31 March 2006. However, by 30 April 2010, the four-year time limit will have come fully into effect so that a claim made on that date can go back to the quarter ending 31 March 2006.'
From November 2009 a four year limit would kick in on on 30 November 2013 so you would appear to be well out of time.
I am so sorry to have to rain on your parade; you would appear to be well out of time.
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Customer: replied 2 years ago.

Hello Keith, thanks for your prompt reply. I actually made a mistake on the date and it should have read Nov 2010, but from what you say, this return should have been submitted by end of Nov 2014? I made it on 30/Dec/2014. I look forward to your kind reply. Mo.

Expert:  bigduckontax replied 2 years ago.
To make your VAT return for Sep - Nov 14 Mo you had to do it between 1 and 31 Dec 14. This might well extend the period for back claims to the date of submission within that time envelope, but that would still limit the back reclaim to the end of 2014 so you went out of time well over a month ago.
You are well caught by Benjamin Franklin's dictum that in life there are but two certainties, death and taxes.
Customer: replied 2 years ago.

Sorry Keith, the first reply made sense but the follow on has confused me. I must say my brain is frazzled. Ok, Sep/Oct/Nov 2010 return to be a reclaim should have been submitted by which date? 30/Nov/2014? I so apologise for mithering you. Thanks once again.

Expert:  bigduckontax replied 2 years ago.
My apologies, I must be getting old. I quoted 2014 as an example. What I should have said is:
'To make your VAT return for Sep - Nov 10 Mo you had to do it between 1 and 31 Dec 10. This might well extend the period for back claims to the date of submission within that time envelope, but that would still limit the back reclaim to the end of 2014 so you went out of time well over a month ago.'
Customer: replied 2 years ago.

You sound like a gentleman who is very much young at heart! Thanks for clarifying. All the best to you in all endeavours.

Expert:  bigduckontax replied 2 years ago.
Thank you for your support.
With we oldies you must appreciate that whilst you may have understood what you thought I said, I do not think that you realised that what I said is not what I meant!

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