Support through HMRC VAT compliance checks

Who this service is for

This service suits VAT-registered businesses in Birmingham and across the Midlands facing an HMRC VAT compliance check, a pre-visit information request, or questions about how particular transactions have been treated. It is equally relevant to owners who have spotted a possible error in past returns and want to review the position properly before deciding what to do.

How we can help

VAT enquiries reward preparation and clear evidence. We help you look back over the returns and records in question, reconcile the numbers, and make sure the treatment of key transactions can be supported. Where something has gone wrong, we help you understand the options, including correcting errors or making a voluntary disclosure, and present your position to HMRC in a measured, well-documented way. Throughout, we aim to keep the exchange orderly and the figures defensible.

What’s included

• Review of the HMRC VAT compliance check and what it covers
• Examination of the historical VAT returns in question
• Reconciliation of the VAT control account to the returns and records
• Sampling and review of individual transactions where needed
• Checking the evidence supporting input VAT recovery
• Consideration of liability and rate issues on supplies
• Reviews of reverse-charge and similar accounting treatments
• Help with voluntary disclosure where a past error should be reported
• Preparation of error corrections where appropriate
• Meetings and correspondence with HMRC where you authorise us
• Review of any assessments HMRC raises, and the options to challenge them
• Referral to specialists for formal appeals or litigation where necessary

How it works

1. You share the HMRC letter and details of your VAT registration and returns.
2. We review the scope of the check and agree the records we need.
3. We reconcile the control account and returns, and sample transactions where relevant.
4. We test the evidence for input VAT and review any liability, rate or reverse-charge points.
5. Where an error emerges, we discuss disclosure or error-correction options with you.
6. We prepare a clear response and, where authorised, correspond with or meet HMRC.
7. If HMRC raises an assessment you disagree with, we explain the review and appeal routes and refer you to a specialist if the matter warrants it.

What we’ll need from you

• The HMRC correspondence, including reference numbers and any deadlines
• Your VAT returns and workings for the periods under review
• Sales and purchase records, invoices and bank statements
• Access to your bookkeeping records or accounting software
• Written authority for us to deal with HMRC where you would like us to
• Timely responses to our queries so we can keep to HMRC’s timescales

Common mistakes to avoid

• Treating a VAT check as a formality and sending records without reviewing them first
• Assuming input VAT is recoverable without checking the supporting evidence
• Overlooking reverse-charge or rate treatment on unusual supplies
• Correcting an error informally without considering the proper disclosure route
• Leaving the control account unreconciled, so the returns cannot be fully explained
• Accepting an assessment without checking whether the figures and basis are correct

Serving Birmingham and the Midlands

We work with VAT-registered businesses throughout Birmingham, Coventry, the Black Country and the surrounding Midlands. Using secure access to your records and software, we can review returns, reconcile control accounts and correspond with HMRC on your behalf once authorised, supporting you through a VAT check wherever your business is based in the region.