This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Accounting Manual

Accounting for VAT: payments of VAT claimed on returns: the decision maker

The decisions described in this guidance are delegated. The level of approval or decision-making is a matter for local management, having regard to the complexity of the case and the experience of the officer. As a general rule, the decision should be delegated to the officer with the most detailed knowledge of the circumstances of the business. This is essential in order that a decision is made in the light of the impact on the revenue and the impact on the business.

Representations against local decisions should be escalated and reviewed in the normal way. But cases of doubt or difficulty, including circumstances not covered by this guidance, should be reported to the policy team (for contact details, use the Indirect Tax Directorate intranet pages)

Notifying a decision

It is important if a decision is to be defended that the decision-maker is clear what decision they are making and communicates the main reasons for the decision. If you decide not to make an interim payment, as described at VATAC1550 (before or after a decision on whether or not a VAT credit arises), you must outline the main factors which influenced your decision.