wrote in message
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For practical purposes though HMRC have said that they'll be
sympathetic and not penalised businesses that can't quickly and easily
comply with the letter of the law in this quarter's return.

I can't think there are that many businesses these days that are large
enough to be registered for VAT and who don't do their accounts on a
programme that would handle that seamlessly. All we've had to do is add a
new VAT code,which applies 17.5%, for invoices with a tax point date in
November but received in December.

Colin Bignell