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HMRC internal manual

VAT Refunds

Unjust enrichment: Regulations: Introduction

Section 80A of the VAT Act 1994 is backed up by Regulations 43A to 43G of the VAT Regulations 1995 which set out the detailed provisions with which any business undertaking to reimburse his customers must comply. 

They are listed below

  • 43A Interpretation of part VA, see VR3220
  • 43B Reimbursement arrangements - General, see VR3230
  • 43C Reimbursement arrangements - provisions to be included, see VR3240
  • 43D Notifications and repayments to the Commissioners, see VR3250
  • 43E Records, see VR3260
  • 43F Production of records, see VR3270
  • 43G Undertakings, see VR3280.