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Contents

Official guidance
VAT Bad Debt Relief

VBDR5000 · Repayment of input tax

  • VBDR5100 · When is a business required to repay input tax?
  • VBDR5200 · What is the ‘relevant date’?
  • VBDR5300 · Use of invoice date
  • VBDR5400 · What is the due date for payment
  • VBDR5500 · Disputes over the value of work done
  • VBDR5600 · How and when is input tax repaid?
  • VBDR5700 · Extra-statutory concession for insolvency practitioners
  • VBDR5800 · How much input tax should be repaid?
  • VBDR5900 · What if payments are made after repaying input tax?
  • VBDR6000 · How is the restored amount of input tax calculated?
  • VBDR6100 · Situations where the customer does not have to repay VAT previously recovered
  1. Repayment of input tax: Contents
  2. Repayment of input tax: How and when is input tax repaid?

VBDR5600 | Repayment of input tax: How and when is input tax repaid?

From HM Revenue & Customs · VAT Bad Debt Relief

Input tax is repaid by making a negative entry in the input tax allowable box on the VAT return for the accounting period in which the six months from the ‘relevant date’ occurs.

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