VAT cheque payments by post - Important Changes

With effect from 1 April 2010, businesses with an annual turnover in excess of £100,000, together with newly VAT registered businesses will be required to start filing their VAT returns online.     Paper VAT return filing will remain optional (for probably another 2 years) for businesses which are already VAT registered but that have an annual turnover of less than £100,000.    For businesses which continue to file paper VAT returns, please be aware that with effect from 1 April 2010, all cheque payments by post will be treated as being received by HM Revenue & Customs (HMRC) on the date when cleared funds reach HMRC’s bank account.

This means that you must allow enough time for the payment to reach HMRC and to clear into HMRC’s bank account no later than the due date shown on your VAT return.    A cheque takes three bank working days to clear – excluding Saturdays, Sundays and bank holidays.    This change does not affect any cheque payments made by Bank Giro.

If your cheque payment does not clear by the due date shown on your VAT return you may be liable to a surcharge for late payment.   Don’t leave it till the last minute to send off your cheque!

We support HMRC’s recommendation to move to online filing (plus payment by Direct Debit) as not only is this safe and secure, in most cases, it gives you up to seven extra calendar days to pay or, if you pay by Direct Debit, at least ten extra calendar days. Please remember that if you file your VAT return online you must pay electronically.

Other 2010 news

  1. 2012
  2. 2011
  1. Private equity returns to invest in the region

    unw dealmaker Paul Kaiser has completed his first major transaction since returning to the North East having advised recruitment consultant Nigel Wright Group on a substantial multi-million pound investment by a US private equity firm.

    22 Dec 2010

  2. The future of UK GAAP

    On 29 October 2010 the ASB (UK Accounting Standards Board) issued a new standard that will fundamentally change the financial reporting of entities not currently applying the EU adopted IFRS.

    16 Dec 2010

  3. Childcare vouchers - new update

    HMRC recently issued an update regarding operating the proposed new rules for the provision of childcare vouchers which take effect for new joiners to employer childcare voucher schemes from April 2011

    08 Dec 2010

  4. Dental practice acquisition is a family affair

    Alan Suggett makes it a family affair after advising his son, Nigel, on the recent purchase of his dental practice

    23 Nov 2010

  5. HMRC attack on private use of company vans

    HM Revenue and Customs (HMRC) are stepping up their campaign to increase the amount they are collecting in PAYE and NIC and we are seeing an increase in activity, particularly from employer compliance teams looking to target specific areas.

    15 Nov 2010

  6. Historic Chapmans enjoys new lease of life with unw advice

    A fifth generation furniture retailer is creating windows of new business opportunities after undergoing a strategic planning project with business advisors unw.

    03 Nov 2010

  7. NIC Saving Opportunity - car cash allowance

    Following a recent court case in favour of the taxpayer, the opportunity exists to reclaim employers NIC for previous years which has been paid on cash allowances given in lieu of a company car to run their own private cars.

    27 Oct 2010

  8. Ramsdens strikes gold with unw advice

    unw recently assisted Ramsdens Financial to secure a "substantial multi million pound" funding facility

    28 Sep 2010

  9. unw Raises £5,000 for ill and disabled children

    Needy North East children will receive over £5,000 to buy vital equipment after a team from unw peddled almost 150 miles over the bank holiday.

    07 Sep 2010

  10. unw Saddling up for Sunshine Fund Coast 2 Coast cycle

    unw team of 14 due to set off to raise funds for the Evening Chronicle Sunshine Fund

    15 Aug 2010

  11. Audit Update - iXBRL

    From 1 April 2011, all companies and organisations will need to file their Company Tax Returns online.

    01 Aug 2010

  12. Economic Insight July 2010

    Monthly briefing from ICAEW's economic advisers

    26 Jul 2010

  13. New tax partner for unw

    Lee Muter joins as employment taxes partner

    25 Jul 2010

  14. Top adviser returns to the region after brokering a deal with unw

    Paul Kaiser appointed head of unw corporate finance lead advisory team

    30 Jun 2010

  15. Post Election Budget June 2010

    unw's Post Election Budget Summary is available for you to download

    23 Jun 2010

  16. unw has its fingerprints all over biometrics investment deal

    i-Evo receives key funding from Finance for Business NE Fund with the help of unw

    15 Jun 2010

  17. unw advice was first source for Firstsource

    unw helps Firstsource secure £1.9m grant to create up to 500 jobs

    14 Jun 2010

  18. Jobs boost as aircraft carrier accommodation remains in the North East

    unw credited with providing critical advice to Hertel Technical Services to secure naval contract and jobs in the North East

    23 May 2010

  19. International Financial Reporting Standards for SMEs

    UK Accounting Standards Board to converge with IFRS

    18 May 2010

  20. unw Helps Chris fulfill Uganda charity trip

    Chris Wood made the trip of a lifetime to complete a vital financial health check for a Ugandan charity.

    17 May 2010

  21. unw completes new deal for corporate finance executive

    unw Corporate Finance department welcomes a new team member

    16 May 2010

  22. PAYE Penalties

    Late payment penalties could be charged on any PAYE amount due if it isn’t paid in full on time

    13 Apr 2010

  23. Firm gets teeth into more work

    unw is getting its teeth into new business across the UK as the firm takes its dental business expertise to the capital and beyond.

    30 Mar 2010

  24. The Budget 2010

    Following Alistair Darling's pre Election Budget delivered yesterday, we offer a concise summary of the main tax issues for you to download.

    25 Mar 2010

  25. VAT cheque payments by post - Important Changes

    HMRC announce important changes to payment of VAT

    22 Mar 2010

  26. Firm saves 60% by outsourcing accounts

    A North East architectural group says it has shaved 60% of its accounting overheads after switching from an in-house financial director to external chartered accountancy firm unw.

    17 Mar 2010

  27. 10 Things you didn't know about unw

    A list of 10 things you didn't know about us!

    18 Feb 2010

  28. Farmers energised by advisers

    Sisters Heather Hogarty and Fiona Teasdale are feeling ‘energised’ about their Northumberland visitor’s centre after carrying out a fast-track strategy session with chartered accountants unw.

    18 Feb 2010

  29. Croft Technology takeover will be a one-stop shop for IT

    unw Corporate Finance recently assisted TSG in the successful purchase of Croft Technology

    08 Feb 2010

  30. Painful Extractions

    Over recent years, HMRC have become increasingly interested in the company law elements of dividends.

    04 Feb 2010

  31. Nearly £60m of grants secured by unw team

    unw has increased the value of grants for its clients to nearly £60m in the last year.

    26 Jan 2010

  32. Temporary first year allowance

    To encourage investment in the current economic climate, an extra capital allowance is available on a temporary basis

    26 Jan 2010

  33. Extra Bank Holiday announced for 2012

    The Queen’s Diamond Jubilee will be marked by an extra bank holiday in 2012, it was announced this week.

    07 Jan 2010

  34. Royal Mail - Possible VAT reclaims

    Possible retrospective VAT recovery on postage costs (paid to Royal Mail)

    04 Jan 2010

  35. Selling your practice - use tactics!

    Corporate dental chains have shaken up the dental industry in many ways and one is the valuing, buying and selling of dental practices. When corporate acquisition teams flush with investors’ capital start knocking on dental practice doors, a re-eva

    04 Jan 2010

  36. unw Commentary on Pre-Budget Report 2009

    Chancellor Alistair Darling presented his Pre-Budget Report on Wednesday 9 December 2009.

    04 Jan 2010

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