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:
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.
Based on the information I got from my accountant, I am part wrong and part right.
Yes, Boxes 8 and 9 need to be completed, however Boxes 8 and 9 are solely for physical goods.
These would have the same VAT codes as already included in the VAT calculation worksheet but it is possible that these might be identified by Manager as these goods would attract an additional import/ export tax as well as the VAT.
So it is possible that the UK VAT worksheet will have to work with customised import tax codes as well in order to pick up the items for Boxes 8 and 9.
I don’t deal with physical goods but I am sure there must be some UK Manager users that import and export goods that must have discovered this issue.
Likewise I think that Box 2 should pick up transactions through Northern Ireland by the import tax that is applied, plus the VAT.
Either way there should definitely be a figure in Boxes 2, 8 and 9, even if it is zero.
There must be some UK users that have this problem and can advise on the situation… where are you?
