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HMRC internal manual

VAT Refunds Manual

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

  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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