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HMRC internal manual

VAT Refunds

Unjust enrichment: Reimbursement: Contents page

  1. VR4710
    Unjust enrichment: Reimbursement: Arrangements for reimbursing customers
  2. VR4720
    Unjust enrichment: Reimbursement: 2005 Changes to the reimbursement arrangements
  3. VR4730
    Unjust enrichment: Reimbursement: The reimbursement scheme and VAT registered customers
  4. VR4740
    Unjust enrichment: Reimbursement: The reimbursement scheme and determining the extent that they would be unjustly enriched
  5. VR4750
    Unjust enrichment: Reimbursement: Does the scheme apply to part reimbursements
  6. VR4760
    Unjust enrichment: Reimbursement: Can deregistered claimants operate the scheme
  7. VR4770
    Unjust enrichment: Reimbursement: Is statutory interest included in the scheme
  8. VR4780
    Unjust enrichment: Reimbursement: The reimbursement scheme and set-off
  9. VR4790
    Unjust enrichment: Reimbursement: Administering the scheme
  10. VR4800
    Unjust enrichment: Reimbursement: Pre-undertaking procedures
  11. VR4810
    Unjust enrichment: Reimbursement: Records to be kept
  12. VR4820
    Unjust enrichment: Reimbursement: Extension to the 90 day time limit
  13. VR4830
    Unjust enrichment: Reimbursement: Post - undertaking procedures
  14. VR4840
    Unjust enrichment: Reimbursement: The undertaking
  15. VR4850
    Unjust enrichment: Reimbursement: Draft undertaking letter
  16. VR4860
    Unjust enrichment: Reimbursement: Explanatory notes to be issued to claimants
  17. VR4870
    Unjust enrichment: Reimbursement: When the scheme does not apply
  18. VR4880
    Unjust enrichment: Reimbursement: The schemes conditions
  19. VR4890
    Unjust enrichment: Reimbursement: Who are the claimants customers
  20. VR4900
    Unjust enrichment: Reimbursement: How soon after the undertaking has been signed should repayments be made
  21. VR4910
    Unjust enrichment: Reimbursements: Statutory interest
  22. VR4920
    Unjust enrichment: Reimbursement: Checks
  23. VR4930
    Unjust enrichment: Reimbursement: The cost of administering the scheme