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Time for a change

10 August 2010
Issue: 4267 / Categories: Forum & Feedback , VAT
If a taxpayer thinks that they have been using the wrong VAT flat rate scheme percentage, and have paid too much tax, can a repayment claim be made?

My business has been registered for the VAT flat rate scheme for a couple of years now and I had assumed that I would be covered under the generic heading of ‘accountancy and book-keeping’.

However my business is as a personal tax consultant preparing UK (and US) personal tax returns for a range of individual expatriate clients. I am now wondering whether I should instead be classified under the lower rate of ‘business services’.

I called HMRC’s VAT helpline to ask for their advice on this matter; they simply told me that it is for me to decide which category applies but they seemed unable or unwilling to tell me what the ‘accountancy and book-keeping’ category actually does include.

If I make a claim to HMRC to change my categorisation can readers give me any advice in this regard or tell me whether there are any HMRC...

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