VAT Return and mix of 15% and 17,5% vat

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I am doing a vat return and I have a mix of 15% and 17.5% amounts. Is it ok to submit a return with vat at different levels.

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Hi

Yes. You include the actual VAT you have charged/been paid or have been charged. HMRC will understand that the VAT ratios may differ due to the change in VAT rates especially for those using the cash basis for their VAT return.

For those on the flat rate scheme you match the flat rate percentage with the standard VAT rate. ie

• if you have been paid at 15% VAT, you use the flat rate percentage that was relevant to 31 December 2009.

• if you have been paid at 17.5% VAT, you use the flat rate percentage that applies now.

Regards

Keith
HRBS.biz