Overview
How Centrix Accountants handles this work
VAT is a cash-flow tax as much as a compliance tax. We keep the digital records, the VAT account and the nine boxes in line with Making Tax Digital, and we choose the scheme that fits how the business actually trades — standard, cash accounting, annual accounting or flat rate, including the limited-cost trader test.
VAT registration and de-registration
We assess whether taxable turnover has crossed the prevailing registration threshold, or whether voluntary registration is worthwhile, and prepare the application with the correct effective date. When trading stops or turnover falls away, de-registration includes the final return and any capital goods adjustment.
Quarterly VAT returns via MTD-compliant software
Each return is prepared in software that meets Making Tax Digital, with digital links from the source records through to submission. Outputs, inputs and the VAT account are reconciled before the nine boxes are filed.
Advice on the scheme that suits the business
We compare the standard scheme, cash accounting, annual accounting and the Flat Rate Scheme — including whether limited-cost trader rules apply — and recommend the option that fits your sector, your customers and your cash cycle.
Cross-border VAT and partial exemption
Imports, exports, services supplied across borders and goods movements involving Northern Ireland are reviewed against the current UK rules. Where exempt supplies are made, partial exemption and the annual adjustment are calculated so input tax recovery is accurate.
HMRC VAT inspection support
Before a visit we assemble the records an officer will ask for. During and after an inspection we deal with questions, error corrections, assessments and penalties so the response is complete and the position is documented.
Put your VAT filings on a steady footing
Tell us how you trade, which scheme you are on, and when the next return is due. We will come back with a clear view of registration, MTD and any inspection risk.
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Corporation Tax, Self Assessment, Capital Gains Tax and HMRC correspondence — prepared, filed and defended in line with current UK legislation.
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Payroll
Employer registration, National Insurance, statutory pay, workplace pensions, digital payslips and the year-end returns HMRC and The Pensions Regulator expect.
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