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The following scenario relates to questions 1-5.
You should assume that today’s date is 25 April 2019.
Thidar commenced trading as a builder on 1 January 2018. She voluntarily registered for value added tax (VAT) on 1 January 2018.
Sales
Thidar’s sales for the first 15 months of trading have been:
Pre-registration expenditure
Thidar paid for the following standard rated services prior to registering for VAT on 1 January 2018:
Date Cost of service Description
£ 10 June 2017 1,800 Advertisement for the building business
8 December 2017 300 Advertisement for the building business
Both figures are exclusive of VAT. Thidar paid for the advertisement of £300 by cash, and she does not have any evidence of this transaction (such as a VAT invoice).
VAT return for the quarter ended 30 September 2018
Thidar’s VAT return for the quarter ended 30 September 2018 was filed by the submission deadline of 7 November 2018 and the related VAT liability was paid on time.
However, on 15 February 2019, Thidar discovered that the amount of VAT paid was understated by £1,200 as a result of incorrectly treating a standard rated sale as zero rated.
Given that the underpayment does not exceed £10,000, Thidar is permitted to correct this error on her VAT return for the quarter ended 31 March 2019, and this is what she will do.
Thidar will file this VAT return by the submission deadline of 7 May 2019 and pay the related VAT liability (including the underpaid £1,200) on time.
VAT return for the quarter ended 31 March 2019
Thidar is currently completing her VAT return for the quarter ended 31 March 2019 and is unsure as to how much input
VAT is non-deductible in respect of two items:
(1) During the quarter ended 31 March 2019, Thidar spent £800 on entertaining UK customers.
(2) During the quarter ended 31 March 2019, Thidar leased a motor car at a cost of £700. The motor car is used by Thidar and 75% of the mileage is for private journeys.
Both figures are exclusive of VAT.
1.In which month did Thidar exceed the VAT threshold for compulsory registration?
A Month 14
B Month 15
C Month 13
D Not yet exceeded
2. What amount of pre-registration input VAT was Thidar able to recover in respect of expenditure incurred prior to registering for VAT on 1 January 2018?
A £360
B £60
C £420
D £0
