VAT specialists
for UK & international businesses
HMRC-accredited VAT consultants. From MTD compliance to complex cross-border structures.
- VAT returns & MTD submissions
- Flat rate scheme & cash accounting
- Partial exemption & capital goods
- International & cross-border VAT
- E‑commerce & marketplace VAT
- Property & construction VAT
- HMRC VAT investigations
- Voluntary disclosure & errors
- VAT health checks
- VAT tribunals & appeals
Same‑week review Fixed fees, no surprises
Path Accountants
UK registered, London based
(Serving all London & UK)
VAT deadlines always met
Complete VAT compliance & strategic advice
VAT returns & MTD
Quarterly/monthly returns, Making Tax Digital software, bridging software, HMRC submissions.
Flat rate scheme
FRS eligibility, limited cost trader test, sector-specific rates, optimal scheme selection.
Partial exemption
VAT recovery on mixed-use expenditure, annual adjustment, capital goods scheme.
International VAT
Import/export, triangulation, EC sales lists, Intrastat, OSS/IOSS, distance selling.
E‑commerce & retail
Marketplace VAT, Amazon FBA, Shopify, cross-border fulfilment, digital services.
Property & construction
Residential/commercial property, option to tax, DIY builder scheme, reverse charge.
HMRC investigations
VAT inspections, compliance checks, COP8/COP9, penalty mitigation, voluntary disclosure.
VAT health checks
Comprehensive review of past returns, error identification, corrective action planning.
VAT tribunals & appeals
Representation at FTT, alternative dispute resolution, HMRC negotiations.
Transport & logistics
Freight, haulage, passenger transport, fuel scale charges, hire cars.
Charities & education
VAT reliefs for charities, partial exemption, fundraising, grant-funded activities.
Cash accounting
Eligibility, scheme operation, bad debt relief, transition rules.
Tailored VAT advice for your industry
E‑commerce & digital
OSS/IOSS, marketplace VAT, cross-border digital services. Full compliance.
Free review
Property & construction
Option to tax, reverse charge, new builds, conversions. Landlord & developer advice.
Talk to advisor
London’s leading VAT specialists
VAT is one of the most complex and fast-moving areas of UK tax. Our accredited VAT consultants provide hands-on support – from routine quarterly returns to complex partial exemption and cross-border structures. We work with e‑commerce sellers, property developers, manufacturers, and international trade businesses.
We don't just file returns; we identify recovery opportunities, restructure supply chains, and represent clients at HMRC interventions. All advice is provided in plain English with fixed fees agreed upfront.
- MTD software specialists
- OSS/IOSS registered agents
- 98% client satisfaction
VAT questions answered by our specialists
When do I need to register for VAT?
You must register if your VAT taxable turnover exceeds £90,000 in any rolling 12-month period. You can also register voluntarily if your turnover is below this threshold – often beneficial if you supply other VAT-registered businesses or incur significant VAT on purchases.
What are the current VAT rates in the UK?
Standard rate: 20% (most goods and services). Reduced rate: 5% (e.g., home energy, children's car seats). Zero rate: 0% (e.g., most food, books, children's clothing). Some supplies are exempt or outside scope.
What is Making Tax Digital (MTD) for VAT?
MTD requires VAT-registered businesses to keep digital records and file VAT returns using compatible software. Most businesses are already mandated. We handle the software setup, train your team, and file quarterly submissions – ensuring you're fully compliant.
What's the difference between input tax and output tax?
Output tax is the VAT you charge on your sales. Input tax is the VAT you pay on business purchases. On your VAT return, you subtract input tax from output tax and pay the difference to HMRC (or claim a refund if input tax is higher).
How does the Flat Rate Scheme work?
The Flat Rate Scheme simplifies VAT for small businesses. You pay a fixed percentage of your turnover to HMRC (based on your industry) but cannot reclaim input tax on purchases (except certain capital assets over £2,000). We help you decide if it's right for you.
What does 'partially exempt' mean?
If you make both taxable and exempt supplies, you're partially exempt. You can only recover input tax relating to taxable supplies. Exempt input tax must be calculated and may be restricted. We handle complex partial exemption calculations and de minimis rules to maximise your recovery.
How does VAT work for international sales after Brexit?
Sales to EU countries are now treated as exports (zero-rated with evidence). Imports from EU are subject to UK VAT. The OSS (One Stop Shop) scheme simplifies EU distance selling. We guide you through cross-border compliance, Intrastat, and EC sales lists.
What are the special VAT rules for property and construction?
Property VAT is complex. Key areas: option to tax (waiving exemption on commercial property), reverse charge for construction services, DIY builder scheme, and reduced rates for renovations. We advise developers, landlords, and contractors on all property-related VAT.
How is VAT calculated on imports from outside the UK?
Import VAT is payable at the point of entry (usually 20% of customs value). If you're VAT-registered, you can reclaim it as input tax on your next return, provided you have evidence of import and the goods are for business purposes. Postponed VAT accounting allows you to declare and reclaim on the same return.
What triggers an HMRC VAT investigation?
Common triggers: consistently claiming large repayments, fluctuating turnover, late returns, industry-wide HMRC campaigns (e.g., e-commerce, property), or random checks. Our ex-HMRC team prepares you with robust records and acts as your shield if HMRC enquires.
Can I reclaim VAT on purchases made before I registered?
Yes – for goods you still own and haven't sold or consumed, you can reclaim VAT on purchases up to 4 years before registration. For services, it's up to 6 months. We help you identify eligible pre-registration VAT and submit claims correctly.
How do I correct a VAT error on a previous return?
Errors below £10,000 (or 1% of turnover, up to £50,000) can be corrected on your current return. Larger errors require a formal disclosure to HMRC using Form VAT652. We handle error corrections and voluntary disclosures to minimise penalties.
30-minute consultation – we'll review your VAT position and quote a fixed fee