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HMRC internal manual

VAT Accounting Manual

From
HM Revenue & Customs
Updated
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Accounting for VAT: payments of VAT claimed on returns: scope of this section

This section outlines the Commissioners’ rights and responsibilities to make payments of VAT credits claimed on VAT returns. It describes the circumstances in which it is appropriate not to pay a VAT credit in whole or in part and deals with the discretion to make an interim payment before or after an enquiry into the existence of a VAT credit. It also contains guidance on the legal position where a return is verified prior to a repayment.

Although the guidance is written in the context of claims on VAT returns, the basic principles apply equally to refunds which arise from error corrections. Further guidance on this is in the VAT Refunds Manual.