VAT
Professional VAT Services With Clarity, Accuracy and Confidence
Comprehensive VAT registration, compliance, advisory and HMRC support for sole traders, partnerships, companies, charities, landlords, property developers and growing businesses throughout the UK.
Whether you require support with VAT registration, Making Tax Digital, VAT returns, property transactions, international trade or an HMRC enquiry, we provide practical and commercially focused advice tailored to your business.
More Than Preparing a VAT Return
VAT affects pricing, cash flow, contracts, purchasing, property transactions and international trade. The correct VAT treatment should therefore be considered as part of your wider commercial and financial decision-making.
Helping Your Business Meet Its VAT Obligations and Plan With Confidence
VAT is a highly technical area of UK taxation. Errors may result in underpaid tax, rejected claims, penalties, interest, cash-flow disruption or an HMRC compliance check.
At Odiri Tax Consultants & Accountants, we take time to understand how your business operates, what it sells, who its customers are and how transactions flow through its accounting systems.
This enables us to provide accurate compliance support while identifying VAT risks, potential recovery opportunities and areas where your internal processes may need strengthening.
- Accurate VAT registration and return submissions
- Review of output VAT and recoverable input VAT
- Making Tax Digital and digital record support
- Clear explanations of VAT liabilities and deadlines
- Advice on complex and unusual transactions
- Professional HMRC correspondence and representation
Comprehensive VAT Compliance and Advisory Support
Our VAT services support businesses at every stage, from registration and routine compliance to complex property, international and transaction-specific VAT matters.
VAT Registration and Deregistration
Professional support with compulsory, voluntary, group and overseas business VAT registrations, together with deregistration where appropriate.
- Registration requirement reviews
- Voluntary registration advice
- Group and divisional registrations
- Deregistration eligibility and timing
VAT Return Preparation
Accurate preparation and electronic submission of monthly, quarterly or annual VAT returns, supported by appropriate reconciliations and review procedures.
- Output and input VAT review
- VAT control account reconciliation
- Liability and repayment calculations
- Submission to HMRC
Making Tax Digital for VAT
Assistance with digital record-keeping, compatible accounting software, digital links and the submission of VAT returns through Making Tax Digital.
- Accounting software implementation
- Digital record reviews
- MTD submission support
- Process and digital-link guidance
VAT Planning and Advisory
Practical advice on the VAT treatment of transactions, contracts, supplies and business changes before commitments are made.
- Supply and liability reviews
- Contract and pricing considerations
- Business restructuring advice
- Transaction-specific VAT analysis
Property and Land VAT
Specialist advice for landlords, investors, developers and businesses buying, selling, constructing, converting or leasing land and buildings.
- Option to tax considerations
- Commercial property transactions
- Residential development and conversion
- Capital Goods Scheme implications
Construction VAT
VAT advice for contractors, subcontractors and property businesses, including the domestic reverse charge and the VAT treatment of construction services.
- Domestic reverse charge reviews
- Zero and reduced-rating analysis
- Construction contract reviews
- Development and conversion advice
International and Cross-Border VAT
Support for businesses importing, exporting or supplying goods and services to customers outside the United Kingdom.
- Import VAT recovery
- Export evidence and zero-rating
- Place-of-supply analysis
- International supply-chain reviews
Partial Exemption
Advice for businesses and organisations making both taxable and exempt supplies where input VAT recovery is restricted.
- Standard-method calculations
- Annual partial exemption adjustments
- De minimis assessments
- Special-method applications
HMRC VAT Enquiries and Disputes
Professional representation where HMRC has opened a compliance check, raised an assessment or challenged the VAT treatment adopted by your business.
- HMRC correspondence and meetings
- Assessment and decision reviews
- Penalty mitigation
- Appeals and dispute resolution
VAT Errors and Voluntary Disclosures
Assistance with identifying, quantifying and correcting errors in previous VAT returns and making appropriate disclosures to HMRC.
- Historic return reviews
- Error quantification
- Disclosure preparation
- Interest and penalty considerations
VAT Health Checks
A structured review of your VAT returns, accounting records, transaction treatments and internal processes to identify risks and recovery opportunities.
- Return and ledger reviews
- VAT liability testing
- Input VAT recovery analysis
- Process improvement recommendations
VAT Due Diligence
VAT risk reviews for business acquisitions, disposals, investments, reorganisations and other corporate transactions.
- Registration and filing-history review
- Historic liability assessment
- Contract and transaction testing
- Remedial action recommendations
VAT Training
Bespoke VAT training for business owners, finance teams, accounts staff and managers based on their roles, sector and operational risks.
- VAT fundamentals
- Sector-specific VAT issues
- Common errors and controls
- Software and MTD procedures
VAT Advice Tailored to Your Business and Sector
The correct VAT treatment often depends on what your business supplies, how it operates and where its customers and suppliers are located.
Retail and E-commerce
VAT returns, online sales, imports, exports, product liability and multi-channel transaction support.
Property and Construction
Development, conversions, option to tax, reverse charge and land and property transaction advice.
Hospitality and Catering
VAT treatment of food, beverages, takeaway sales, accommodation, events and mixed supplies.
Healthcare
Advice on exempt and taxable healthcare services, partial exemption and input VAT recovery.
Education and Training
VAT liability reviews, exemption analysis, grant-funded activities and partial exemption support.
Charities and Not-for-Profit
Business and non-business activities, fundraising, grants, reliefs and restricted VAT recovery.
Professional Services
VAT compliance and advisory support for consultants, agencies, contractors and regulated professionals.
Manufacturing and Wholesale
Domestic and international supply chains, imports, exports, stock movements and product VAT treatment.
A Professional and Commercial Approach to VAT
VAT compliance requires more than transferring figures from accounting software into a return. The VAT treatment of each transaction must be appropriate, the records must support the return and errors should be identified before submission.
We combine technical VAT knowledge with a practical understanding of accounting systems and business operations. This enables us to provide advice that is technically sound, commercially relevant and clearly communicated.
Contact Our VAT TeamA Clear and Structured VAT Service
Our process ensures that the scope, responsibilities, information requirements and fees are clearly understood before work begins.
Tell Us About Your Business
Explain your activities, VAT position, accounting system, transactions and any immediate concerns.
Scope and Quotation
We assess the work required and provide a clear professional quotation for your approval.
Review and Preparation
We review the relevant records, analyse the VAT treatment and prepare the required return, advice or correspondence.
Approval and Completion
We explain the outcome, obtain approval where required and complete the submission or agreed advisory work.
VAT Services Questions
The answers below provide general guidance. The correct VAT treatment will depend on the facts and circumstances of your business and transactions.
When does a business need to register for VAT?
A business may need to register when its VAT-taxable turnover exceeds the prevailing compulsory registration threshold or where it expects to exceed that threshold within the relevant period. Different rules may apply to overseas businesses and certain acquisitions. A business may also apply for voluntary registration where this is commercially appropriate.
Can you register my business for VAT?
Yes. We can review whether registration is required or beneficial, advise on the appropriate registration date, prepare the application and assist with HMRC questions arising during the registration process.
What is Making Tax Digital for VAT?
Making Tax Digital requires VAT-registered businesses within its scope to maintain specified records digitally and submit VAT returns using compatible software. We can help set up the appropriate software and review your digital VAT processes.
Can I reclaim all VAT charged to my business?
Not necessarily. Input VAT recovery depends on matters including the nature of the purchase, how it is used, whether the supplier issued valid evidence and whether your business makes taxable, exempt or non-business supplies. Some costs are subject to specific restrictions.
What happens if I find an error in a previous VAT return?
The appropriate correction method depends on the amount, nature and circumstances of the error. Some errors may be corrected through a subsequent return, while others require a separate disclosure to HMRC. We can review the error and advise on the correct procedure.
Can you deal with an HMRC VAT enquiry on my behalf?
Yes. Once the appropriate agent authority is in place, we can review HMRC's questions, prepare responses, attend meetings where required and represent your business throughout the enquiry or dispute.
What is partial exemption?
Partial exemption normally applies where a business makes both taxable and exempt supplies. The business may be unable to recover all of its input VAT and must use an appropriate method to calculate the recoverable amount.
Do you advise on VAT for property transactions?
Yes. We advise on property development, conversions, commercial leases and sales, the option to tax, land transactions, construction services and other property VAT matters.
Do you support businesses trading internationally?
Yes. We assist businesses with import VAT, exports, cross-border services, evidence requirements, place-of-supply questions and other international VAT issues.
How long should VAT records be retained?
VAT records should be retained for the applicable statutory period and kept in a form that supports the figures reported to HMRC. Some records and schemes may have different retention requirements. We can advise based on your specific circumstances.
Do you provide VAT health checks?
Yes. A VAT health check reviews previous returns, accounting records, VAT treatments and internal controls. It can identify errors, weaknesses, repayment opportunities and matters that should be corrected before an HMRC inspection.
Will I receive a quotation before work begins?
Yes. Once we understand your business, VAT position and the scope of work required, we provide a clear professional quotation before commencing the engagement.
Need Help With VAT Registration, Returns or a Complex VAT Matter?
Contact Odiri Tax Consultants & Accountants for clear, accurate and practical VAT support. We will review your requirements, explain the next steps and provide a transparent quotation for the work required.
