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

HMRC internal manual

VAT Bad Debt Relief

HM Revenue & Customs
, see all updates

Repayment of relief when subsequent payments received: How and when repayment is made

The repayment is made on the return for the accounting period when the payment is received. The amount of the repayment is added to the output tax declared box on the VAT return.