Late Payment - VAT

Hello All

I've registered for this forum in the hope that somebody can help us with a dilemma.

We run our own small business (we have done for the last three years) and recently we've suffered a reduction in sales as a consequence of a new competitor in the market. The cost of advertising with Google also increased during this period. The stress has been unimaginable.

In the last week, this competitor has disappeared (their website has closed and their phone lines have a dead-tone). We can only assume that we have successfully fought them off, however, we've lost lots of money during this nightmare.

We arranged a TTP agreement with HMRC for the last VAT return and some outstanding PAYE. By the end of May, we will have paid the last VAT return in full (£16k) and the outstanding PAYE (£5k), however, the next VAT return is due on 7th June and we will not have enough in the bank to cover the payment.

The number of customers is increasing again and we know that the business is viable and that if we can get through the next three months - we'll be back on track and up to date with HMRC payments. However, we also know that HMRC are unlikely to agree to a second TTP (for the 7th June VAT return).

The only way to get over this problem (in my opinion) would be by submitting the next VAT return late i.e. at the end of July. By July, we will have enough in the bank to cover at least half of the 7th June VAT owed. However, if we submit the VAT return on time - HRMC will issue the payment demand within a week or so. If they issue the payment demand in June - we can only assume that HMRC will refuse our second TTP request - and then initiate winding up proceedings. However, if we submit the return in July - then pay at least 50% of the VAT - by the time HMRC issue their demand letters - we should have enough in the bank to pay the balance in full.

Does this sound like a sensible solution to you guys? Are there any likely consequences to delaying the submission of the VAT return for this purpose? We've never submitted a VAT return more than a week late before, so we don't know what happens if it's submitted more than one month late. Are HRMC likely to question why the submission hasn't been received? Apart from the usual financial penalty - what else could happen?

If we must submit the VAT return on 7th June - and HMRC initiate winding up proceedings for non-payment - does anybody know how long this process takes? I've read that HRMC will issue a summons to the magistrates court, first of all, in order to ask for payment. Is this right? If so, how long does this take? What happens if we arrive at court and still cannot pay? If it takes HMRC a while to initiate winding up proceedings, we could be back on track by the time they apply to the High Court to wind us up. If so, can the winding up proceedings be stopped if the balance is cleared in the meantime?

I'm worried sick about all of this - any help will be very much appreciated.

Thank you for reading my post.

Warm regards,

Julian
 
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KM-Tiger

Free Member
Aug 10, 2003
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– we can only assume that HMRC will refuse our second TTP request –

Not certain that is true as I know of a company that got a second TTP. No idea whether that's a general rule, or just good luck.

I gather the key was in contacting HMRC well before the return and payment were due, making the return bang on time, and then sticking to the TTP deal exactly.
 
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Scalloway

Free Member
Jun 6, 2010
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I know a business that has had several TTPs. Every time a VAT is return is due they calculate the VAT payable and phone HMRC with a payment plan, generally with a bigger payment first and the final payment made before another VAT Return is due. The payment plan is always met so HMRC are happy with the arrangement.
 
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