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HMRC internal manual

VAT Refunds

Claims for overdeclared output tax: Definition of a claim: The law

For a claim made under Section 80 of the VAT Act 1994 to be treated as such, it must comply with the definition set down in Regulation 37 of the VAT Regulations 1995.

Regulation 37 provides as follows:

“Claims for credit for, or repayment of, overstated or overpaid VAT

  1. Any claim under section 80 of the Act shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.”