VAT registration

[Yvaines09]

How can you check if an individual is VAT registered? Someone who works for my Dad has said he should be paying him VAT and has invoiced him for a whole year but on a scrap of paper with no VAT number.

[pink-kittens]

HTH
http://www.hmrc.gov.uk/vat/index.htm

Maybe your question needs further expansion?

[Yvaines09]

He is a sub-contractor and claims to be VAT registered - but because he has backdated it for a year to the tune of �3000+ with no VAT registration number we want to check. Obviously we can claim it back and he isn't going to be able to keep it if it is legitimate - just seems an odd request out of the blue

[Skyline D]

You can't check if he's vat registered or not. Only the Revenue can do that,

You shouldn't just pay him VAT on a scrap of paper invoice. If he's VAT registered he should issue you with a clear vat invoice which shows clearly his vat number. After that then you just pay the vat and reclaim it accordingly (presuming you are yourself vat registered, I presume if you are employing contractors you probably are). If the revenue have reason to believe he's charging vat without being registered they'll investigate him and jump on him from a great height if he's "at it".

[R1Geezer]

ask him for the number and phone you local vat man they'll tell you. If he won't give you a proper vat Invoice then tell him to go forth and multiply.

[jkkerr]

I work for a construction company and we have to verify sub-contractors with HMRC before we can add them to our accounting system.

We need their NI number and/or UTR (unique tax reference). Ask the subbie for this information and check with HMRC.

As above, he should definitely be quoting his VAT number on invoices (although a lot of our small subbies do provide handwritten invoices, they still quote their details).

[buildersmate]

Only relevant to the construction industry, JK.
Specific rules apply, known as the Construction Industry Scheme (CIS), which HMRC introduced to stop the widespread abuses in the industry involving contractors and subbies. This has no relevance to VAT per se.

[Skyline D]

Yeah, as buildersmate says, that to do with CIS registration, not VAT.

I'm surprised at what R1geezer says. I've never heard of the VAT office confirming or denying a registration (though if you phoned them up and it didn't match their own records they'd certainly investigate the individual).

Certainly though, if he hasn't provided a vat invoice with a vat number it's a no brainer. Don't pay him vat.

[jkkerr]

Apologies, I wasn't aware of that.

Thanks buildersmate & skyline d.

[ummmm]

Ask him for his VAT number. IF he doesn't give you it just pay the NET and tell him you will pay the vat on receipt of his number.

[Twenty20]

If he gives you a VAT number you can check if it's valid here

http://ec.europa.eu/taxation_customs/vies/vies home.do?selectedLanguage=EN

though, strangely, it only tells you that its a valid VAT number, not whose VAT number it is.