Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Registration

VATREG24000 · Review of intending trader registrations

  • VATREG24050 · Registration checks
  • VATREG24100 · Input tax checks
  1. Review of intending trader registrations: contents
  2. Review of intending trader registrations: input tax checks

VATREG24100 | Review of intending trader registrations: input tax checks

From HM Revenue & Customs · VAT Registration

Check that input tax claims have been restricted to items directly and wholly attributable to intended taxable supplies and that no input tax has been claimed on items attributable wholly or partly to exempt supplies.

Adjust any amounts incorrectly claimed under the normal procedures.

Previous
PrivacyTerms