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HMRC internal manual

VAT Refunds

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

The time limit for making claims was increased with effect from1 April 2009 from three years to four. However, in order to ensure that accounting periods that were out-of-time on 31 March 2009 are not brought back in-time by the change, transitional arrangements have been enacted by The Finance Act 2008, Schedule 39 (Appointed Day, Savings and Transitional Provisions) Order 2009.

The transitional arrangements provide that no claim made between 1 April 2009 and 31 March 2010 can be made to recover any amount paid before 1 April 2006.

Thus, on 31 March 2009, a claim made under Section 80(1B) may be made for overpayments made on 31 March 2006.

On 30 April 2009, a claim made under Section 80(1B) may be made for any overpayment made on or after 1 April 2006.

Similarly, on 31 October 2009, claims may be made under Section 80(1B) to recover amounts paid on or after 1 April 2006.

However, by 1 April 2010, the four-year time limit will have come fully into effect so that claims made on that date will be able to recover amounts paid on 1 April 2006.