6
Can apply for VAT
(2 with a caveat)
(2 with a caveat)
4
Already applied —
chase, do not re-apply
chase, do not re-apply
5
Blocked —
do not apply
do not apply
15
Need a UTR
before VAT
before VAT
14
Already VAT
registered
registered
Read this before anyone touches a VAT form. The practice holds no HMRC Agent Reference Number and no
agent services account. We therefore cannot submit anything to HMRC as an agent — not a VAT application, not
a 64-8. There are 95 prepared 64-8 forms across the client files and none of them are submittable. Every
application below has to go from the client's own Government Gateway with the director present. Fixing the ARN is
the single highest-value job in this whole programme; see Start here for why it also has
a deadline attached.
A · Apply for VAT now — 6 companies
UTR held, no VAT number, not on a strike-off. These are the only six where a VAT application is the correct next action. Two carry a caveat that must clear first.
| Company | CH no. | UTR | Auth | Director at CH | Gateway | Caveat before applying |
|---|---|---|---|---|---|---|
| Global Warehousing Solutions | 16356968 | 1000000592 | DEV056 | KARMI, Saman Nuri | No user ID | Clear Recover the Gateway by phone first |
| Stapleton Oaks | 16354572 | 1000000148 | DEV040 | NAIRNE, Dean | No user ID | Clear Recover the Gateway by phone first |
| Str8 2 Trade | 15356965 | 1000000962 | DEV011 | MASON, Marc Anthony | No user ID | Clear Recover the Gateway by phone first |
| Global Wholesale Distribution | 16356260 | 1000000185 | DEV062 | MASON, Dayle Aaron | No user ID | Wrong director on our file — correct the record before using any director detail on the form |
| Unitech Enterprises | 11647706 | 1000000740 | DEV041 | HANCOX, Daniel | No user ID | Accounts overdue 31 Jul 2026 — file those first, the penalty is escalating |
| Musrau Limited | 11631528 | 1000001184 | DEV043 | JOHNSON, Lisa Marie | Strong | Accounts overdue 31 Jul 2026 + wrong director on file (we hold Andrzejewska) |
The turnover test, before every single application. Registration is mandatory only once taxable turnover
passes £90,000 in any rolling 12 months. Below that it is voluntary, and it is the director's commercial
choice rather than ours. Registering a company that should not be registered creates a quarterly filing
obligation for a business with nothing to declare. Ask the director in writing and keep the reply before
opening the form.
B · Already applied — chase HMRC, never re-apply — 4 companies
A live application already exists. A second one creates a duplicate record that takes weeks to unpick.
| Company | CH no. | UTR | What is pending | Action |
|---|---|---|---|---|
| Construct 2Go | 14439132 | 1000000074 | VAT applied — HMRC ref 0990 0115 3605 | Chase for the live VAT number, quoting the ref |
| Prefor Services | 14515225 | 1000000777 | VAT applied — HMRC ref 0990 0115 3682 | Chase for the live VAT number, quoting the ref |
| CEXN Limited | 11899652 | 1000001332 | Believed registered — no number on file | Confirm the status. If it is not registered, it moves to list A |
| RVK Designs | 11660372 | in progress | Both UTR and VAT in progress | Chase both. Gateway is Weak — expect the phone route |
C · Blocked — do not apply — 5 companies
Every one is on a live proposal to strike off. If a strike-off completes, the company is dissolved and its assets pass to the Crown. Registering a company for VAT while it is being struck off is wasted work.
| Company | CH no. | UTR held | Blocker | What has to happen first |
|---|---|---|---|---|
| Pinegrove Services | 16353896 | 1000001073 | Strike-off live CS overdue 13 Apr 2026 | Object, then file the CS (auth DEV065) |
| Willow Croft Wholesale | 16354591 | 1000000111 | Strike-off live CS overdue 13 Apr 2026 | Object, then file the CS (auth DEV064) |
| Blue Tech Traders | 14432592 | in progress | Strike-off live CS overdue 1 Feb 2026 | Object, file the CS (auth DEV001), then chase the UTR |
| Grays Servicing | 14516391 | in progress | No director at all + strike-off + CS overdue | AP01 to appoint a director. Nothing whatsoever can be filed until then (s.154 CA 2006) |
| CRP Services | 14432502 | None | Strike-off live + no auth code anywhere | Request a replacement auth code today — it is posted to the registered office and takes 5–10 working days, making it the most time-critical request in the portfolio |
D · Need a UTR before VAT is even possible — 15 companies
UTR in progress — chase (7)
| Company | CH no. | Gateway | Note |
|---|---|---|---|
| 1st Tecno Solutions | 14432649 | Partial | Clean at CH — nothing else outstanding |
| GGDY Limited | 14225956 | Partial | Clean at CH |
| Crypt-Tech Solutions | 12543440 | Weak | Clean at CH; wrong director on file (CH shows JAVED, Atif) |
| PSY Limited | 11631775 | Weak | Accounts overdue. UTR already found stale once — reorder rather than chase |
| UIC — Utility Installation | 14588034 | Strong | VAT already held (436422016) — the UTR is the only gap |
| Blue Tech Traders | 14432592 | Partial | Also list C — clear the strike-off first |
| Grays Servicing | 14516391 | Partial | Also list C — AP01 first |
No UTR at all — order one (8)
| Company | CH no. | Gateway | Note |
|---|---|---|---|
| AMLE Hampshire | 12838061 | Weak | Clean at CH. New director Hiwa Nouri — collect his details first |
| EFJ Trading | 12916076 | Weak | Director HILTON, Wesley William. See the conflict note below |
| EFJP Global | 10555300 | Weak | Director KURIAN, Jose. See the conflict note below |
| Gizmo Ease | 15851434 | Weak | Clean at CH. VAT likely needed once Shopify sales start |
| Levy Inter | 14239143 | Partial | Clean at CH |
| Sterrn Inter | 14292797 | Weak | CS overdue 1 Feb 2026 — file that first. Auth is DEV025, not the ABC123 on the workbook |
| W L Global | 11667964 | Partial | CS went overdue 19 Aug — two days ago. File today |
| Cal's Coffee | 09787329 | Weak | Accountant conflict unresolved and no auth code. Do not act without the director |
Also on this track: CRP Services and Musrau appear above. Duro Group (14411538) holds VAT 489915618 but no UTR — order the UTR only, do not apply for VAT.
A source conflict you must not resolve on your own. The gateway readiness sheet of 22 Jul says EFJ Trading
and EFJP Global have no appointed director and need an AP01 before HMRC will engage. The live Companies
House check of 15 Aug shows both with a current director — Wesley Hilton and Jose Kurian. The live check is newer
and should win, but verify both on Companies House yourself before phoning HMRC. A wrong assumption here
burns a call and a lockout.
E · Already VAT registered — no VAT action — 14 companies
Both a VAT number and a UTR held. These are the ones ready for Sage and MTD, not for registration.
| Company | CH no. | VAT number | UTR |
|---|---|---|---|
| A1 Elite Consultancy | 16575261 | 499990495 | 1000000518 |
| All Purpose People | 16673356 | GB501259820 | 1000000666 |
| All Task Recruitment | 16608400 | 499992195 | 1000000629 |
| Direct Advancement | 16729621 | 502762806 | 1000001369 |
| Dragon Flare Marketing | 16072647 | GB480001734 | 1000000888 |
| E.E.G Trading (NI) | NI669515 | GB350700339 | 1000001110 |
| Eler Limited | 11890254 | GB512816116 | 1000000814 |
| Full Business Services | 16574004 | 500681818 | 1000001036 |
| Lambert and Baxter | 11667473 | GB514182221 | 1000000259 |
| One Stop Ticks | 16557083 | 504254915 | 1000000851 |
| DesignX3 (formerly Proact) | 14559425 | 501270643 | 1000000222 |
| Red Lining | 11868996 | GB502057634 | 1000001258 |
| Tradis Ltd | 11881016 | GB513724509 | 1000001295 |
| YTY Limited | 11880920 | GB513331044 | 1000000444 |
Two corrections carried into this list — do not undo them.
Red Lining's VAT number is GB502057634. Its own client sheets carry GB502057364 in three separate places, one of them tagged "verify". That transposed version is the one that failed the HMRC check. If you see ...364 anywhere, it is wrong — correct it and record where you found it.
Tradis is not a VAT candidate. The Tier-2 list of 4 Aug files it under "register VAT now" while simultaneously showing VAT GB513724509 on file. It already holds both a VAT number and a UTR, so it belongs in section E. That row on the Tier-2 sheet is an error, and acting on it would have created a duplicate registration.
Red Lining's VAT number is GB502057634. Its own client sheets carry GB502057364 in three separate places, one of them tagged "verify". That transposed version is the one that failed the HMRC check. If you see ...364 anywhere, it is wrong — correct it and record where you found it.
Tradis is not a VAT candidate. The Tier-2 list of 4 Aug files it under "register VAT now" while simultaneously showing VAT GB513724509 on file. It already holds both a VAT number and a UTR, so it belongs in section E. That row on the Tier-2 sheet is an error, and acting on it would have created a duplicate registration.
Why this is one day of work, not ten
The honest position: the VAT-ready pool is six applications and four chases. That is a single day for one competent person, not a programme. If the plan is ten a day, the other nine days have to come from the rest of the queue — the ten overdue confirmation statements, the forty-four Gateway recoveries, the forty-four portal setups, the thirteen director corrections. That is what the dispatch portal batches up: 182 tasks, about 19 admin-days at ten a day.
The constraint on VAT is not willingness, it is that 26 of 44 clients sit outside the Strong band and cannot simply sign in to their own Government Gateway, and we have no agent account to do it for them. Gateway recovery is the bottleneck, and clearing it is what converts the rest of the portfolio into billable VAT and MTD work.