SolvedVBDR5200 | Repayment of input tax: What is the ‘relevant date’?
From HM Revenue & Customs · VAT Bad Debt Relief
The relevant date is:
the date of the supply; or
if later, the date on which the sum became payable.
From HM Revenue & Customs · VAT Bad Debt Relief
The relevant date is:
the date of the supply; or
if later, the date on which the sum became payable.