Summary

Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT

Contents

  1. VRM0500
    Data Protection
  2. VRM1000
    Overview
  3. VRM2000
    Vetting a claim
  4. VRM3000
    Circumstances for a claim for refund: contents
  5. VRM4000
    Who is entitled to claim: contents
  6. VRM5000
    Requirements of a claim: contents
  7. VRM6000
    What can be claimed
  8. VRM7000
    What must be set-off in a claim
  9. VRM8000
    Time limits: contents
  10. VRM9000
    Verifying a claim: contents
  11. VRM10000
    What to do with claims during litigation
  12. VRM11000
    What to do with abusive claims
  13. VRM12000
    What to do with claims resulting in unjust enrichment: contents
  14. VRM13000
    End customer claims for refunds of VAT wrongly charged
  15. VRM14000
    What to do when refusing a claim
  16. VRM15000
    Appeals against refusal of a claim
  17. VRM16000
    Penalties