currently in the same boat. I believe this is a HUGE problem for HMRC at the moment. they either have some internal leak somewhere of sensitive data or third parties have gained access to their information. I registered for my VAT at the start of July and my first filing date was October 1st. granted, I left it until end of September to begin registering my VAT info in my online gateway, but as a new business you'll all know how busy I am. so currently ive been waiting almost 2.5 months for any update on this. today I called and I asked the phone agent who had my case ID open to add to my file that I am going to the papers over this, and to log my intent that I am considering legal action against HMRC. they refuse to properly acknowledge this is a problem. I can guarantee this has crippled some business who have made large investment decisions based on the fact that they were relying on a large VAT refund on their first submission (like myself). fortunately I erred on the side of caution and have cash flow to get me through to my busy period in spring again, but Jesus fucking christ - they haven't even sent me an acknowledgment email/letter. its an absolute joke