VAT Notice 700/18: relief from VAT on bad debts

This notice explains if you make supplies of goods or services to a customer but you are not paid you may be able to claim relief from VAT on bad debts you have incurred.



This notice cancels and replaces Notice 700/18 (December 2002). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 7 February 2013