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HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
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Claims for overdeclared output tax: Time limits Section 80 VAT Act 1994: Subsection (1) - General

A claim under section 80(1) must be made within four years from the end of the accounting period in which the overdeclaration of output tax was made.

Thus, if the output tax was overdeclared in the accounting period ending on 31 March 2007, the taxable person has until 31 March 2011 in which to submit his claim.

Where the claim is to recover an amount disclosed as being an underdeclaration of output tax, the taxable person has four years from the end of the accounting period in which the disclosure was made.

For example:

A taxable person made a disclosure on 14 February 2007 stating that he had underdeclared his output tax liability and it later turns out that he had not made any such underdeclaration. Assuming that he was accounting for VAT on the quarters ending 31 March, 30 June, 30 September and 31 December, he would have until 31 March 2011 in which to make his claim.

This applies equally where a disclosure leads to the making of an assessment.