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VAEC4000 | Recovery assessments: contents

From HM Revenue & Customs · VAT Assessments and Error Correction

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200

Contents28 entries

  1. VAEC4010Recovery Assessments: Introduction
  2. VAEC4011Recovery Assessments: Following a mistake of law
  3. VAEC4020Recovery Assessments: Legal provisions for recovery
  4. VAEC4030Recovery Assessments: Time limits for Section 80(4A)
  5. VAEC4050Recovery Assessments: Recovery of incorrectly claimed VAT credit
  6. VAEC4060Recovery Assessments: Time limits for Section 73(2) assessments
  7. VAEC4070Recovery Assessments: Period to assess under Section 73(2)
  8. VAEC4080Recovery Assessments: Incorrect error correction prior to 26th May 2005
  9. VAEC4090Recovery assessments: Recovery of VAT credit claimed on a VAT return
  10. VAEC4100Recovery assessments: Recovery of incorrect late claims to input tax
  11. VAEC4120Recovery assessments: Recovery of incorrectly combined claims made prior to 26th May 2005
  12. VAEC4130Recovery assessments: Recovery where payment return becomes repayment prior to 26th May 2005
  13. VAEC4140Recovery assessments: Recovery of statutory interest under Section 78A
  14. VAEC4300Recovery assessments: Default interest on Section 80(4A) and Section 78A assessments
  15. VAEC4400Recovery assessments: Default interest on recovery of VAT credit
  16. VAEC4500Recovery assessments: Default interest for VAT under-declared on returns
  17. VAEC5000Recovery assessments: Under Section 80(4A) and Section 78(A)
  18. VAEC5010Recovery assessments: Section 80(4A) and Section 78A procedures
  19. VAEC5100Recovery assessments: Section 73(7) assessments
  20. VAEC5101Recovery assessments: Section 73(7A) assessments- VAT assessments on fiscal warehousekeepers
  21. VAEC5102Recovery assessments: Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services
  22. VAEC5110Recovery assessments: Section 80B assessments unjust enrichment
  23. VAEC5120Recovery assessments: Section 80B procedures
  24. VAEC5130Recovery assessments: Section 80B(1B) Example 1
  25. VAEC5140Recovery assessments: Section 80B(1B) Example 2
  26. VAEC5150Recovery assessments: Section 80B(1B) Example 3
  27. VAEC5160Recovery assessments: Section 80B(1) Example 1
  28. VAEC5170Recovery assessments: Schedule 9A paragraph 6(1) assessments