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Contents

Official guidance
VAT Accounting Manual

VATAC7000 · Financial difficulty leading to the accumulation of VAT debt in businesses: contents

  • VATAC7100 · Financial difficulty leading to the accumulation of VAT debt in businesses: overview
  • VATAC7200 · Financial difficulty leading to the accumulation of VAT debt in businesses: best practice in casework
  • VATAC7300 · Financial difficulty leading to the accumulation of debt in businesses: additional compliance issues
  • VATAC7400 · Financial difficulty leading to the accumulation of debt in businesses: considering representations against the letter
  1. Financial difficulty leading to the accumulation of VAT debt in businesses: contents
  2. Financial difficulty leading to the accumulation of VAT debt in businesses: overview

VATAC7100 | Financial difficulty leading to the accumulation of VAT debt in businesses: overview

From HM Revenue & Customs · VAT Accounting Manual

This section provides guidance on the use of regulation 25 powers to require monthly returns to prevent the accumulation of potential large debts of businesses known to be in financial difficulty.

Any decision to change stagger must be consistent with the guidance in section VATAC4000 and the additional guidance in this section.

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