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Application for payment or VAT invoice - commercial rents

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  • 4 posts
  • # 118515

Need some advice on whether to issue VAT invoices or Application for payments. Commercial rents. collected by an agent. Agent is UK company, collecting rent on behalf of the landlord, who is overseas and the property is in the UK. Agent and landlord have UK VAT number. Cash accounting being used. Now rents are not being paid in the interest of the landlord I want for the VAT element of the rent to be paid on receipt. the leases are a mixture of over and under 21 years. 

HMRC say if over 21 years it's not a service and if under then it's a service. COnfused as to what is the best option. If I issue a rent invoice rather than AFP does it automatically mean the rent is due on the vat return (tax point), or can this be bypassed as using cash accounting, does it matter where the landlord based?

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