I am new to the MTD in the UK and have tried to use the options available through Manager reports.
I am using version 22.7.19.
I have managed to generate the VAT worksheet, however after much searching, I think the worksheet is incorrect.
In the UK, even after BREXIT, Northern Ireland Protocol etc. we are still required to complete Boxes 8 and 9. However these boxes should also include data for transfers through Northern Ireland.
The current worksheet shows no Box 2 (as has been discussed extensively elsewhere) and shows no box 8 or box 9 but these are definitely required.
It is possible that this is a misinterpretation of what should be included, as I found a similar misinterpretation on a website from 2021. May be they changed what they were saying…
You can read the latest (Feb '22) detail from the government website:
Is this report due to be updated again?
I think we need new tax code to cater for this.
Currently these are provided as default. But we need to add new tax code to handle box 2, 8 and 9.
Looking at the government VAT information more closely, I don’t think this is a tax code issue but a calculation issue. The information is caught within the Tax Reports in Manager but not on the form.
Boxes 6,7,8 and 9 verify the detail in boxes 1 & 2 and the claims made in 4 & 5
Box 8 = the sum of zero rated / 0 (EU) sales
Box 9 = the sum of zero rated / 0(EU) purchases
Box 2 is slightly different as you need to account for tax on imports to the UK through Northern Ireland which should be 20%. i.e. tax should be paid or has already been paid or will be charged at 20%.
I think this is just the sum of purchases/imports with a tax code of 20%.
A tax code of 20% (EU) specifically for imports (purchases) might do this.
Please verify with a UK accountant/tax specialist.
You’ll need to get someone that imports and exports through Northern Ireland from the UK to verify that Box 2 is working as it should.
I will check also with HMRC (government) as what they have written in Form VAT100 and what is actually stated as the categories for Box 8 & 9 is confusing.