Large Capital Purchase - One Supplier, Multiple Invoices

[ThomserveBAS]

Hi

Quick question around HMRC's view of large capital purchases. I started contracting in August and immediately signed up for the flat rate VAT scheme. My registration is still pending but in the meantime I have purchased IT equipment to the value of £2200 (incl. VAT) and want to claim back the VAT (obviously once VAT registration is confirmed ).

My reading around the subject seems to indicate that HMRC expect a single invoice from a single supplier for it to be accepted under the criteria of large capital purchase in relation to FRVS and despite my best efforts (and expense) an order I placed with Ebuyer has been shipped from multiple warehouses, which in turn generated individual invoices for each shipment

I've been in touch with Ebuyer who say there's nothing they can do. I've also been in touch with my accountants who seemed confused about the one supplier/invoice thing (that might be down to me if the above is incorrect).

All of the invoices are dated the same date, and all have the same order number on them, so am I likely to face any issues with HMRC in respect of this?

[Maslins]

In your situation I'd be happy to argue it was one purchase.

If you haven't already, see HMRC's own commentary here (15.2 & 15.3)

A single invoice would be ideal, but if you bought all these on the same day from the same supplier, I think you'll be fine.

NB I understand you've got multiple invoices, but do you have an order confirmation email showing all the items were ordered together?

[ThomserveBAS]

Thanks for the reply.

Yes, the order confirmation (both email and via Ebuyer's website) shows all the items as a single order, but if you drill down, each shipment then has a different invoice reference (but linked by the same order number).

[Craig@Clarity]

WMS

If it is a single purchase i.e. you bought them on the same day as one payment then it is fine to claim the VAT.

[ThomserveBAS]

Thanks Craig!

Can I be cheeky and ask a side question - say I registered for VAT at the beginning of August, is it "normal" for me to still have not received confirmation of my registration?

[Craig@Clarity]

It can take 1 - 6 weeks. More likely to be a couple of weeks at the moment so it's not really 'normal' in your case.

You can request a duplicate as the case could be it's lost in the post.

Here's a nice linky for you https://online.hmrc.gov.uk/shortform...ww.hmrc.gov.uk

[Maslins]

Thanks Craig!

Can I be cheeky and ask a side question - say I registered for VAT at the beginning of August, is it "normal" for me to still have not received confirmation of my registration?

We're typically seeing ~3 weeks...so if you did it beginning of August I'm surprised it hasn't come through. Have they sent you out any queries regarding it?

If you've heard nothing, I'd firstly double check you submitted it correctly (eg did you get an email confirmation?), and assuming you did, give them a call.

[ThomserveBAS]

I filled in the forms and sent them to my accountant to submit as per their instruction...the more people I speak to, the more incorrect that sounds

[ThomserveBAS]

Phoned HMRC, they knew nothing, phoned accountants (for the fifth time on this subject) and they "chased it up" - informing me that their electronic submission "failed somewhere along the line" and that "they didn't know about it".

Oh well, they are resubmitting it now so the clock starts again.

[Craig@Clarity]

Good luck...Hope it ends well