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Official guidance
VAT Bad Debt Relief

VBDR4000 · Repayment of relief when subsequent payments received

  • VBDR4100 · Repayment of relief when subsequent payments received
  • VBDR4200 · How and when repayment is made
  • VBDR4300 · Where the claimant is no longer VAT registered
  1. Repayment of relief when subsequent payments received: Contents
  2. Repayment of relief when subsequent payments received: How and when repayment is made

VBDR4200 | Repayment of relief when subsequent payments received: How and when repayment is made

From HM Revenue & Customs · VAT Bad Debt Relief

The repayment is made on the return for the accounting period when the payment is received. The amount of the repayment is added to the output tax declared box on the VAT return.

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