Special characteristics of the VAT return

The VAT return for the United Kingdom is available in the local language in VAT@GTC. For each field of the return there is an info box, which provides a more detailed description for the field in German or English (depending on the language set in VAT@GTC).

The return is made in the national currency "Pound Sterling" and can be transmitted directly via VAT@GTC for Great Britain. 

The return must be sent by the 7th day of the month after next at the latest. If it is a Sunday or a public holiday, the return must be sent beforehand.

There is no annual declaration in Great Britain.

Send as an Agent

The message can be submitted either as an agent or directly as a business. In order to submit a declaration as an agent, this must be stored in VAT@GTC in the respective company under [Master data→ Companies].

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Units that send vat returns quarterly

Quarterly periods may differ in the UK. A quarter must not only exist from January to March (etc.), as in Germany, but can also be valid from February to April (etc.).

In order to map this correctly, the period in which the declaration is to be filled out and sent for the first time in the year must be stored in the corresponding company under [Master Data→Companies→First Reporting month of the year].

Quartal	Erster Meldemonat im Jahr
Nov-Jan	January	Image Added
Dec-Feb	February
Jan-Mar	March

The quarterly period can be checked in the Value Added Tax→HMRC Services dialogue:

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Reconciliations

In addition to the reconciliations available in each country (1,3,4,5,6,7,8,10), reconciliation 2 can be run for Great Britain. This compares Box 5 with the tax payable account from the RFBILA.

Making Tax Digital

If taxable turnover in the UK exceeds £85,000, a company is required to digitise its reporting process. Sending the VAT return via VAT@GTC fulfils the relevant requirements. To do this, the company must register with HMRC for Making Tax Digital: https://www.gov.uk/guidance/sign-your-business-up-for-making-tax-digital-for-vat. As soon as a company is registered for Making Tax Digital, the return can no longer be sent manually.

Digital Link

From 2020, the reports must be submitted digitally to the VAT@GTC and may no longer be entered there manually. However, changes may be made manually in VAT@GTC.

Correction of the VAT Return

HMRC does not allow the digital submission of a correction notification. If a correction needs to be made to a submitted VAT return, HMRC must be contacted directly if certain limits are exceeded. There is a separate form for this purpose, which must be submitted by post. Below these limits, corrections can be included in a future declaration. Further information can be found here: https://www.gov.uk/vat-corrections.

HMRC interface

If the interface to the UK HMRC service has been set up, you must ensure that the correct VAT ID number is stored in the selected company. In the info area of the dialog [Value Added Tax→HMRC Services] you can ensure that the desired period and the VAT ID are correct.

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The user must then log in under [HMRC Login] to use the services. This opens a pop-up window. It must be ensured that pop-ups in VAT@GTC are permitted by the browser. The user is guided through the login process and confirms that the VAT@GTC is granted access to the HMRC interfaces on his behalf. A code is displayed at the end of the process.

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The code is copied and entered in the "Authorization code" field and saved. The authorization code is valid for 18 months, unless it is invalidated by other actions before that, and is stored in the VAT@GTC user's memory. After the 18 months have expired, a new login is necessary. The authorisation code refers to only one VAT@GTC user at a time and only one code is stored per user. Each user who is to ship in a particular company must request a separate authorisation code. The authorization code becomes invalid if the user overwrites it with the authorization code of a second company. If a particular user is to send in multiple companies, he or she must request a new authorization code each time the companies are changed.

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If the user is successfully logged in, he/she can now display the VAT return and show both the current VAT liabilities and the previous VAT payments.

Finally, after successful login, the VAT return can be sent to HMRC at [Value Added Tax→send declaration]. Please note that in contrast to the German declaration, no test dispatch can be carried out here.