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HMRC internal manual

VAT Refunds

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

Subsection (1B) allows traders to recover amounts of output tax that have been overpaid, for example, as a result of a return being paid twice.

This subsection also covers amounts paid on assessments for amounts thought to have been incorrectly deducted as input tax.

For example, HMRC make an assessment against a taxable person on the grounds that he has deducted too much input tax and the taxable person pays that assessment. If, within the statutory time limits, it turns out that the assessment was wrong and that the taxable person ought not to have paid it, he can recover it under subsection (1B) of Section 80.

This subsection essentially covers all overpayments of VAT that are not covered by subsections (1) and (1A) of Section 80 or by Regulation 29 of the VAT Regulations 1995.

Claims under this subsection cannot be refused on the grounds of unjust enrichment.