Does the name on VAT invoice need to correspond with the VAT registration details held by HMRC?

[neilsolaris]

This is a trivial question, mainly to satisfy my curiosity.

We have a self-billing arrangement with the company I handle bookkeeping for. I verify all VAT suppliers using the HMRC VAT number checker service. One of the suppliers appeared with a registered business name she hadn't mentioned to me, so I used this name on her self-billing agreement form.

When she received the form, she was surprised and asked me to use her personal name instead for the form and subsequent invoices, which I did.

However, does this seem incorrect to you? If she prefers to use her personal name, shouldn't she update her information with HMRC?

Thanks.

 

[JEREMY HAWKE]

Personally I would just pay the invoice at the end of the day we are not private investigators/Police people officers .
They are the ones that will end up in trouble if the invoice is dodgy

 

[neilsolaris]

Thanks, That's why I said it was a trivial question. All we're interested in is our input tax.

I'm just curious to know the rules in this scenario.

 

[Argentum Tax]

This is a trivial question, mainly to satisfy my curiosity.

We have a self-billing arrangement with the company I handle bookkeeping for. I verify all VAT suppliers using the… service. One of the suppliers appeared with a registered business name she hadn't mentioned to me, so I used this name on her self-billing agreement form.

When she received the form, she was surprised and asked me to use her personal name instead for the form and subsequent invoices, which I did.

However, does this seem incorrect to you? If she prefers to use her personal name, shouldn't she update her information with HMRC?

Thanks.

I guess the correct answer depends upon who the company contracted with for the supply.
If the company contracted with the supplier in a business name then this should be used on the self billing invoices. If the contract was with the individual then the invoice would be in the name of the individual.

 

[neilsolaris]

She would have been booked under her own name. In that case, from what you are saying, she is correct. This is new to me.

 

[neilsolaris]

I would add, all the suppliers are booked in their own personal names. However, the ones operating through a limited company would pick me up if I addressed their invoices to them personally (or omitted the ltd at the end of their name).

 

[Argentum Tax]

I would add, all the suppliers are booked in their own personal names. However, the ones operating through a limited company would pick me up if I addressed their invoices to them personally (or omitted the ltd at the end of their name).

It shouldn’t really be a big issue where it is a supplier who is an individual. It is not serious if they omit the business name. However it is interesting why the individual has asked you to use only her name.

Have you asked her why she doesn’t want you to use the business name? There might be a simple explanation.

Of course you should never use the individual’s name where the company has contracted with another corporate supplier.

 

[neilsolaris]

It shouldn’t really be a big issue where it is a supplier who is an individual. It is not serious if they omit the business name. However it is interesting why the individual has asked you to use only her name.

Have you asked her why she doesn’t want you to use the business name? There might be a simple explanation.

Of course you should never use the individual’s name where the company has contracted with another corporate supplier.

I rarely see her, but I might try and ask her next time.

To give you some context, all the suppliers are musicians. Her business name on the HMRC VAT website suggests a business that books musicians, whereby her work with us is playing as a musician.

The reason I became curious, is because I wrote code to interact with the HMRC website, to check everyone is still registered. It comes up with a match if their surname or business name on the HMRC website matches with my records. Her entry doesn't match of course!

 

[Argentum Tax]

I rarely see her, but I might try and ask her next time.

To give you some context, all the suppliers are musicians. Her business name on the HMRC VAT website suggests a business that books musicians, whereby her work with us is playing as a musician.

The reason I became curious, is because I wrote code to interact with the HMRC website, to check everyone is still registered. It comes up with a match if their surname or business name on the HMRC website matches with my records. Her entry doesn't match of course!

And are you still including VAT on the self billing invoice to the supplier? And then, presumably, your company is recovering that VAT as input tax?

Having raised the question, you might want to check that the lady supplier is declaring the VAT on the self billing invoice that you issue as her output tax on VAT returns and paying it to HMRC. This is only to ensure that your company receiving the supply is properly able to reclaim the input VAT.

I think you have a good reason to ask that question, in your own company’s interest. You wouldn’t want to reclaim VAT that isn’t properly available.

As @JEREMY HAWKE said above, we are not expected to be HMRC investigators, but also, we wouldn’t want to reclaim tax that is not properly available to reclaim.

I think you are right to raise the question.

 

[neilsolaris]

And are you still including VAT on the self billing invoice to the supplier? And then, presumably, your company is recovering that VAT as input tax?

Having raised the question, you might want to check that the lady supplier is declaring the VAT on the self billing invoice that you issue as her output tax on VAT returns and paying it to HMRC. This is only to ensure that your company receiving the supply is properly able to reclaim the input VAT.

I think you have a good reason to ask that question, in your own company’s interest. You wouldn’t want to reclaim VAT that isn’t properly available.

As @JEREMY HAWKE said above, we are not expected to be HMRC investigators, but also, we wouldn’t want to reclaim tax that is not properly available to reclaim.

I think you are right to raise the question.

Yes, we are including her VAT on her self billing invoice, and then recovering it as input tax.

She rarely works for the orchestra nowadays, but I'll certainly check with her if she gets booked again.

Thanks for you advice.

 

[neilsolaris]

I should have added, I put a note on their invoices "the VAT showing is your output VAT due to HMRC".