Unlock a client’s VAT return
This article explains how to unlock a client’s VAT return after it’s been filed to HMRC.
If the VAT return has been marked as filed, it can be marked as unfiled instead of following the steps below.
HMRC’s guidance for how VAT errors should be corrected states that corrections should be reported on the next open VAT return. Therefore, you can edit or delete a transaction in a VAT locked period and FreeAgent will preserve your client’s existing locked VAT return and make any necessary changes on their next unlocked VAT return.
However, you’ll need to follow the steps below to unlock the client’s VAT return if you need to make the following types of corrections:
- changing the FreeAgent or company start date
- aligning figures in FreeAgent after filing elsewhere or following an HMRC inspection/request
- working out what corrections should be made where a return has been filed on the wrong basis or mistakenly on (or not on) the Flat Rate Scheme
- fixing incorrect first VAT return dates
- reversing a mistaken VAT de-registration
Please note:
- Only senior account managers will be able to unlock a client’s VAT return.
- Unlocking a VAT return will also unlock all locked VAT returns in the client's account dated after the return in question.
- Once a VAT return has been unlocked, it can’t be re-filed to HMRC. Instead, it’ll need to be marked as filed.
- If there’s an account lock in place for the period in question, you'll need to remove the lock before you can unlock the VAT return.
1. Switch to the client’s account
Log in to your Practice Dashboard and select ‘Switch to’ beside the relevant client to access their account.
2. Navigate to the VAT return
Within your client’s account, navigate to the 'Taxes' tab at the top of the screen and select 'VAT' from the drop-down menu.
Next, select the VAT return that you would like to unlock.
3. Unlock the VAT return
Select the ‘Unlock VAT Return’ button in the top-right. You won’t see this button if the VAT return has been marked as filed.
Tick the four checkboxes to confirm that you understand the implications of unlocking the VAT return and select ‘Unlock VAT return’.
4. Make the required changes and mark the VAT return as filed
Once the VAT return is unlocked, copies of the unlocked VAT returns (including bundle numbers) will be added to the Files area of the client’s account. These won’t count towards the client’s storage limit in the Files area.
You can then make the changes as required.
Once the changes have been made, you can mark the VAT return(s) as filed. It’s not possible to re-file the VAT return(s) to HMRC.
A record of the VAT return(s) being unlocked and then marked as filed will be added to the Audit Trail report in the client’s account.