Thanks Trevor ! Yes the professional fees invoice is dated from July and the new owner has his own VAT registration number
Re. providing figures upto the point of sale – we asked that – the management company simply said ‘the submission would be for the full quarter as despite the sale of your unit, this doesn’t tie in with your return dates’
Ordinarily this wouldn’t have been issue this year, as all the returns were nil returns – and certainly to the point of sale in July it would have been a nil return – however, the fly in the ointment is the exceptional payment in August of income retained from a previous quarter of 2020 – so now the return to point of sale (2nd July) would still be a nil return, however the remainder of the two months, Jul/Aug for the Jun-Aug return, now has an income and VAT payment for boxes 1,3 and 6!
I agree, the process looks easiest to now complete the Jun-Aug return for my VAT registration, including the professional fee VAT reclaim in boxes 4 and 7, effectively like my final return, then deregister and send a note to HMRC explaining the situation.
Only conundrum is that after I deregister, and no longer exist, if the management company do decide to pay back retained income from other previous quarters of the Covid years, in the future then I can’t be paid – presumably once I am de-registered as a VAT business they cannot pay me or the VAT on my behalf…