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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: Situations where the customer does not have to repay VAT previously recovered

VBDR6100 | Repayment of input tax: Situations where the customer does not have to repay VAT previously recovered

From HM Revenue & Customs · VAT Bad Debt Relief

The repayment requirement does not apply where the customer has paid and claimed VAT on acquisitions or import VAT. In addition VAT claimed via Section 33 of the VAT Act or refunds made under the 8th/13th Directive are not covered by Section 26A.

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