Q. Following filing of self-assessment returns I have been asked to address VAT registrations for several clients that exceeded the VAT threshold of £85000 in the 2017-18 accounting year. Can you advise how best to address this. Should we register them immediately with a registration date of 5 April 2018?

A. Before rushing to register your clients you should ensure that they made taxable supplies that have exceeded the threshold and at what date. You will need to consider the liability of supplies made and whether the place of supply is the UK.