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HMRC internal manual

VAT Refunds Manual

From:
HM Revenue & Customs
Published:
19 January 2018
Updated:
19 January 2018, see all updates

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  1. Contents

Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT

  1. VRM1000
    Overview
  2. VRM2000
    Vetting a claim
  3. VRM3000
    Circumstances for a claim for refund: contents
  4. VRM4000
    Who is entitled to claim: contents
  5. VRM5000
    Requirements of a claim: contents
  6. VRM6000
    What can be claimed
  7. VRM7000
    What must be set-off in a claim
  8. VRM8000
    Time limits: contents
  9. VRM9000
    Verifying a claim: contents
  10. VRM10000
    What to do with claims during litigation
  11. VRM11000
    What to do with abusive claims
  12. VRM12000
    What to do with claims resulting in unjust enrichment: contents
  13. VRM13000
    What to do with common law claims
  14. VRM14000
    What to do when refusing a claim
  15. VRM15000
    Appeals against refusal of a claim
  16. VRM16000
    Penalties
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