The amounts written off in the receivables ledger were 4,800, dated 1 September 2020.

Q a) compute the VAT payable or (repayable ) for the last quarter.

Q b) how long after the quarter end is a VAT return and payable due and when may this timetable vary?

Gorleston Ltd is VAT registered and has provided the following information for the VAT period ended 31 March 2021, all excluding VAT. - Standard rated sales to customers amounted to 95,000. - Exempt sales to customers amounted to 25,000. - The company purchased a car for the new marketing director for E45.000 during the period. Its CO2 emissions are 130g/km and 60% of the mileage use is personal. The company pay all running costs. - The company purchased a car for 25,000 which will be used to provide a shuttle service between the two main sites operated by the business during office hours five days a week. - Other standard rated purchases made by the company totalled 67,500. Included within that total were 750 of repairs to the marketing director's car, 650 of his petrol costs and 1,250 for entertaining clients. Gorleston Ltd has written off two outstanding invoices due from a customer that has recently gone into administration. The amounts written off in the receivables ledger were 4,800, dated 1 September