SolvedVATREC13000 | Credit and Debit notes: contents
From HM Revenue & Customs · VAT Traders’ Records Manual
Contents14 entries
- VATREC13010Credit and Debit notes: What is the purpose of a credit and debit note?
- VATREC13020Credit and Debit notes: Legal basis for credit notes
- VATREC13030Credit and Debit notes: Accounting for credit notes
- VATREC13040Credit and Debit notes: What are the conditions of a valid credit note?
- VATREC13050Credit and Debit notes: What if the conditions for the issue of a valid credit note are not met?
- VATREC13060Credit and Debit notes: ‘Document having the same effect’ as a credit note
- VATREC13070Credit and Debit notes: Regulation 38 - Increase/decrease in consideration
- VATREC13075Credit and Debit notes: Regulation 38ZA - refunds to final consumers
- VATREC13080Credit and Debit notes: When do Regulation 38 adjustments need to be made to the VAT account?
- VATREC13090Credit and Debit notes: Do the four-year capping provisions apply to Regulation 38 adjustments?
- VATREC13100Credit and Debit notes: When Regulation 38 does not apply
- VATREC13110Credit and Debit notes: Liability incorrect and change in rate of VAT in force
- VATREC13120Credit and Debit notes: Principles established in case law
- VATREC13130Credit and Debit notes: Dealing with problem cases: contents