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

HMRC internal manual

VAT Bad Debt Relief

Introduction: Scope of this guidance


Our books of guidance are the main reference material for people in the Department. All Revenue & Customs formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This book provides guidance on the administration of VAT bad debt relief.

Related public notice: VAT Notice 700/18: relief from VAT on bad debts