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HMRC internal manual

VAT Refunds

Claims for overdeclared output tax: What can be claimed: Subsection (1A) of Section 80 of the VAT Act 1994

Subsection (1A) of Section 80 allows businesses to claim amounts paid pursuant to assessments for output tax where the assessment turned out to be for an amount that was not due as output tax.

For example, if a taxable person, who has been treating his supplies of widgets as exempt of VAT, is assessed for output tax on those supplies of widgets and it later turns out that he was treating them correctly in the first place, he can make a claim under Section 80(1A) to recover the amount he paid pursuant to that assessment.

This applies equally where the assessment is made by HMRC as a result of a disclosure made by the taxable person.