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HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
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Unjust enrichment: Passing on: Section 80(3A) of the VAT Act 1994

This subsection sets out what falls under Section 80(3) as a result of mistaken assumptions about the VAT wrongly charged, stating that subsection (3B) applies to any person who seeks to recover overdeclared output tax but has not actually borne the cost of the erroneously charged VAT himself.

That is, the claimant has passed the economic burden of the VAT charge on to his customers (referred to in the legislation as “consumers”).