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HMRC internal manual

VAT Bad Debt Relief

Introduction: What time limits apply for claiming relief?


A claim for bad debt relief must be made within three years and six months of the later of the following:


  • the date of the supply; and
  • the date when the amount became due and payable.

However claims relating to supplies made between 1 April 1989 and 30 April 1997 where the due date for payment was before 1 May 1997 are not limited to three years and six months.