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HMRC internal manual

VAT Refunds

Introduction to VAT refunds: What is this guidance about

This guidance manual deals essentially with 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. 

The errors that will lead traders to make the sort of claims covered in this guidance include, for example, situations where they have:

  • accounted for output tax for which they are not legally liable
  • not deducted input tax to which they are legally entitled, or
  • failed to make an adjustment under regulation 38 of the VAT Regulations 1995 in the return for the accounting period in which a decrease in consideration was given effect in the business accounts

This is not an exhaustive list but is illustrative only.