VBDR5600 - Repayment of input tax: How and when is input tax repaid?
Input tax is repaid by making a negative entry in the input tax allowable box on the VAT return for the accounting period in which the six months from the ‘relevant date’ occurs.
Input tax is repaid by making a negative entry in the input tax allowable box on the VAT return for the accounting period in which the six months from the ‘relevant date’ occurs.