VAT cash/accrual accounting

Hi,
I have been using the cash accounting setting for my VAT returns, however I should have been using the accrual accounting setting, therefore my VAT returns have been incorrect, I have been in touch with HMRC who have told me to do a VAT652 form to make the amendments, the question is, am I able to switch accounting methods on quickfile so as my VAT returns will be correct going forward.

You can change it to accrual. However you will probably also need to roll back all previous submitted vat returns and run them again.

You will need to note down the original figures from the submitted vat returns and the new figures that you generate because these will be needed to fill in the vat form.

Thank you,
I have filled in the VAT652 form and made the changes for my past 3 returns, this will make all my returns marry up, but my latest invoices that I raised on quickfile have the paid date stamped as 29/02/2020, therefore will not appear on my latest return 1/11-31/01, but with the amendments I’ve made will be in my amended figures. If i change to accrual will this change these on quickfile as they havent been married up to a VAT return in quckfiles as yet?

Hi @NeilGoodwin

Whenever you change the VAT scheme, you will need to make a manual adjustment to account for anything missed out.

You can record notes against the adjustments, so just make sure these include the reason for the adjustments. HMRC won’t see these as part of the submission, but they’ll be useful should any queries be raised in the future.

I don’t follow, I need to know what I need to do on Quickfile to bring my VAT returns up to date, I have made the adjustments on the HMRC website, so as far as HMRC is concerned, they have the amended returns and the reasons why.
I need to know what to do so as my future returns will be calculated correctly on Quickfile,
Thank You.

And how did you calculate the adjustments?
Usually someone would roll back the vat return submitted in error switch to accrual re run the vat return and include any missing invoices in the adjustment section of the vat return to make the vat due correct to what it should be.

If you made the adjustments to hmrc without first consulting quickfile then I’m at a loss how you expect it to all match up. Unless as already said you include adjustments in the new generated vat return.

We have already explained the process so maybe you should specify which bit your confused about.

Hi,
Sorry if I’m coming across as rude, that isn’t the intention at all.
I have had to manually amend my last 3 returns as they were all incorrect, I haven’t done anything on Quickfile as yet.
I can only rollback the latest return, it won’t allow me to rollback any older returns.
My first return was £2000 underpaid, 2nd on was £2085 overpaid and my latest one (the one that I can rollback was £3258.70 underpaid)
I haven’t posted my amendments to HMRC yet, shall I rollback my latest return?
I’m not sure how I would then amend the previous 2 returns?

Yeah I’m not sure. That might be better answered by @QFMathew

You need to roll back the returns in order. So once you rollback the latest return, the one before it will have the option to roll it back, and so on.

Thank you for that, I will do that as soon as I finish work tomorrow, if I rollback my VAT returns in order and then change to accrual accounting, will I need to delete and re-enter my sales invoices or will they then marry up to the correct dates so as I can process the VAT returns again.

They should all then allocate invoices based on date of creation and not date of payment.

Hi Paul,
I have rolled back my last 3 returns, then changed to accrual accounting, however, when I have clicked on my VAT returns and view the rolled back ones, they still have the original figures in from the original VAT return.
I would have assumed that the data pulled in to the VAT return would have been from invoice raised date?

The returns you see listed as “rolled back” are the old cash accounting ones, you will need to switch your QuickFile VAT settings to accrual (if you haven’t already) and then work through the three quarters creating a new return for each one on accrual basis. If you disable the online filing setting temporarily you’ll be able to save the new returns in QuickFile without submitting anything to HMRC - turn online filing back on once you’ve brought the returns back up to date.

If you find the figures QuickFile calculated for the new accrual returns differ from what you’ve actually submitted then you may need to make manual adjustments to the new returns as you go along, keep a note of the overall total adjustments you made and then you’ll have to apply the reverse adjustment to your next return in future to bring everything back into line.

Thank you Ian,
I will give this a go and see how I get on…

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