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    Backdating dla claims

    But because of the huge delays and backlogs in the PIP system, many disabled people are having to wait months before a decision is made on their PIP claim.Under DLA, if a claimant reported a change of circumstance to the Department for Work and Pensions (DWP), any subsequent increase in their benefits would be backdated to the date when DWP was notified.it appears i now have an additional problem with my client.client called for the claim form after the appeal win but didnt send it (I had advised her to) as she was waiting on wage slips and an eventual p60.I have now arranged for the farmer to be registered for VAT, backdating the registration for four years in accordance with VAT Notice 700/1, paragraph 5.2.

    That has to be weighed against the possible downside of backdating the effective date of registration: the requirement to account for output tax on sales during that period when no VAT has been charged to or collected from customers.It seems that the previous accountant of our new client did not like VAT.That accountant obtained an agreement from HMRC that the client, an arable farmer, did not need to register for VAT on the basis that he makes zero-rated supplies only.The VAT Regulations SI 1995/2518, reg 111 envisage a claim to treat VAT on goods bought in the previous four years and still held at the date of registration “as if it were input tax”, subject to the conditions stated in the regulation.The point raised in the title of the query is an important one that many people do not realise: it is permissible to backdate the registration by four years, which moves back the cap for claiming pre-registration VAT.

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