Activation PINs are sent by HMRC to clients of agents who wish to file VAT or other returns online on the client's behalf. We are aware that agents are experiencing delays in receiving activation codes and reports of some codes not working
HMRC have confirmed that:
1. Letters with activation PINs should now be dated on sending to the client of the agent in order to provide a full 30 days to reach the agent via the client (previously these letters were undated):
2. HMRC recommend that if an agent tries a PIN twice and it does not work, then they should contact the client to reconfirm the details before making a third attempt. Only after 3 attempts should the agent contact HMRC.
Readers should already be aware from our VAT update in last week's E-news that from 1 April 2010 how businesses submit their VAT returns and pay VAT to HMRC changed. Briefly, businesses are affected if the business was registered for VAT before 1 April 2010 and VAT exclusive turnover is £100,000 or more or after 1 April 2010 registration occurs (or should have occurred). Further information about these changes is available here