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Contents

Official guidance
Business Income Manual

BIM31500 · Value Added Tax

  • BIM31501 · Introduction to VAT
  • BIM31505 · Rates
  • BIM31510 · Taxable/exempt supplies
  • BIM31515 · Turnover below registration threshold
  • BIM31520 · Input tax
  • BIM31525 · General accounts treatment
  • BIM31530 · Inclusive basis
  • BIM31535 · Trader exempt/not taxable
  • BIM31540 · Partial exemption
  • BIM31545 · Motor cars
  • BIM31550 · Private motoring
  • BIM31555 · Business entertainment
  • BIM31560 · Goods for own use
  • BIM31570 · Interval between payment and recovery
  • BIM31575 · Irrecoverable sums
  • BIM31580 · Special schemes for retailers
  • BIM31585 · Flat rate schemes
  • BIM31590 · Groups and associated companies
  • BIM31595 · Value of stock in trade
  • BIM31600 · Starting or ceasing liability
  • BIM31605 · Transfer as a going concern
  • BIM31610 · Penalties and repayment supplement
  • BIM31615 · Settlements after investigation
  • BIM31620 · Timing of deduction
  • BIM31625 · VAT: reference to BAI Business Profits
  1. Value Added Tax: contents
  2. VAT: reference to BAI Business Profits

BIM31625 | VAT: reference to BAI Business Profits

From HM Revenue & Customs · Business Income Manual

Claims for recovery of overpaid tax (Sch1AB Taxes Management Act 1970) for periods where VAT assessments have become final and conclusive should be decided using the overpayment relief legislation and guidance. See SACM12000+ for details.

Any other cases of difficulty should be submitted to Business Profits.

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