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HMRC internal manual

VAT Bad Debt Relief

Updates: VAT Bad Debt Relief

2016

published amendments

Introduction: What time limits apply for claiming relief?
Change to review date

2017

published amendments

Introduction: Roles and responsibilities
Page title updated and links to VAT Supply team also updated.

published amendments

Introduction: Scope of this guidance
added link to related notice

published amendments

Making a claim: How and when a claim is made
updated link to VAT Written Enquiries Team