Paragraphs 7.5 and 20.1 updated with new address and phone number for the VAT426 processing team.
Paragraph 1.4 updated with new address and phone number for members voluntary liquidations.
Address change regarding VAT427 Processing
Updates to HMRC contact details and processes relating to insolvent businesses.
This Notice has been re-issued to accommodate changes to sections 7.5 and 20.1 to include a new address and contact details for the submission of claims for repayment of input VAT on form VAT 426. Section 7.7 contains a clarification of the criteria for reclaiming input VAT using form VAT 427.
This notice has been re-issued to reflect a reallocation of responsibility for insolvency VAT processing work within HM Revenue and Customs (HMRC) in order to facilitate the issuing of integrated HMRC claims in insolvencies.