HMRC internal manual

VAT Bad Debt Relief

Introduction: Roles and responsibilities

Policy responsibility for the scheme lies with:

VAT Supply Team
Room 3C/09
100 Parliament Street
London SW1A 2BQ.

VAT Supply team administers and makes policy for the bad debt relief scheme. It aims to provide administratively convenient bad debt relief arrangements, which achieve a reasonable balance between the needs of commerce and the revenue, and also to provide Officers with guidelines and instructions in cases of doubt or difficulty.