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Contents

Official guidance
VAT Bad Debt Relief

VBDR1000 · Introduction

  • VBDR1100 · Scope of this guidance
  • VBDR1200 · Background
  • VBDR1300 · Law and regulations
  • VBDR1400 · Roles and responsibilities
  • VBDR1500 · What are the conditions for claiming relief?
  • VBDR1600 · What time limits apply for claiming relief?
  • VBDR1700 · When can a debt be written off?
  • VBDR1800 · Who can claim relief?
  • VBDR1900 · Exclusions from relief
  1. Introduction: contents
  2. Introduction: When can a debt be written off?

VBDR1700 | Introduction: When can a debt be written off?

From HM Revenue & Customs · VAT Bad Debt Relief

A debt cannot be written off in the refunds for bad debt account until six months from the date when the debt became due and payable.

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