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An Email with the Subject "HMRC Application - o7e.net" was received in one of Scamdex's honeypot email accounts on Thu, 07 May 2015 03:42:59 -0700 and has been classified as a Generic Scam Email. The sender shows as "HMRC.gov.uk" <application@hmrc.gov.uk>.
The email address was probably spoofed. Do not reply to or contact any persons or organizations referenced in this email, or follow any URLs as you may expose yourself to scammers and, at the very least, you will be added to their email address lists for spam purposes.
Please print this information, sign and send to application@hmrc.gov.uk. Date Created: 07 May 2015 Business name: o7e.net Acknowledgement reference: 6221096 VAT Registration Number is 185 2164 05. Repayment of Input Tax Before the business starts to make taxable supplies they may provisionally claim repayment of VAT they are charged as input tax. The general rules about VAT, including Input Tax, Partial Exemption, are explained in VAT Notices 700 and 706, available on the HMRC website Repayment of VAT as input tax is subject to the condition, provided for by the Value Added Tax Act 1994, Section 25(6), that HMRC may require them to refund some or all of the input tax they have claimed, if they do not make taxable supplies by way of business, or the input tax they claimed prior to a period in which they make taxable supplies in the course of business does not relate to the taxable supplies they make. Change of Circumstances If your client no longer intends to make taxable supplies, or there is any other change of circumstances affecting their VAT registration (including any delay in starting to make taxable supplies), they must notify HMRC within 30 days of the change. If the application included an enquiry about: the Flat Rate Scheme the Annual Accounting Scheme an Economic Operator Registration and Identification (EORI) number HMRC will send your client more information about this separately What next? Your client will receive their Certificate of Registration (VAT4) in the post in due course. Your client can find general information about VAT and a guide to record keeping requirements by following one of the links below. General information about VAT Keeping records for business By law, your client must send their VAT returns to HMRC online and make any payments due electronically. Before they can submit VAT returns to HMRC online they'll have to enrol for the VAT online service. Further information on how to do this can be found on the HMRC website If you will be completing and submitting the online VAT returns on your client's behalf, you will have to enrol for the VAT for Agents online service and be authorised to act as their agent before you can do this. If you will be completing and submitting the online VAT returns on your client's behalf, you will have to enrol for the VAT for Agents online service and be authorised to act as their agent before you can do this.