When should I start my VAT tax return?

I have only just recently applied to be VAT registered from HMRC.
I applied to be registered from 1st April 2014 in the Flat rate
scheme. The VAT confirmation did not arrive until June 6th, stating
I was registered from 1st April. It is from this point June 6th that
I charged clients VAT on sales.

In QF I have set the Vat Filing Start Date,
to 1st April 2014. When I run the VAT Return
it reports that I owe VAT on all the sales before June 6th even
though I did not charge VAT on any of the sales.

Should I change the Vat Filing Start Date to be
June 6th 2014 or should it be 1st April 2014.

This is because flat rate VAT is calculating on a cash basis, so invoices raised before 1st April but paid after will get included in the return. Download the calculations and I expect this will be the case.

If you need to apply any adjustments to your VAT return this can be done before submission, see here for more details.

Hello Glen

Thanks for the reply

Yes the flat rate VAT is calculating on a cash basis as you
say. There is nothing included in the
return before April 1st. All calculations are after this date. The
question for me is more of a general accounting question.

Should I be reimbursing HMRC VAT on sales which I did not
charge VAT.

I’m guessing if this is not the case then I keep the VAT
start date as April 1st and make the adjustments as you recommend.

Your VAT return should only include those items for which you raised a VAT invoice. As you weren’t VAT registered pre-April 2014, any invoices raised prior to that date, but paid after should be adjusted out. This would need to be done manually (see link in my previous post). I would recommend just totalling up those relevant items and adjusting your Flat rate turnover in box 6.