I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
I calculated the VAT on the part payments I received and paid this to HMRC. For example if I sent out an invoice for £2600 + 15%VAT (£390)
and only received £1300 in total, I worked out that what I received was £1130.43 + 15% VAT (£169.57). This is the figure I would include in my VAT Returns. The VAT that was included in my VAT Returns was based on the amount I actually received and not on what I should have received. I am now preparing to re-invoice for what is outstanding. Can I treat these as fresh invoices without VAT.
Thank you for your reply.I would treat these as fresh invoices as you can't charge VAT if you are not VAT registered and that is the case now.I hope this is helpful and answers your question.