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HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
Updated
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Unjust enrichment: How Section 80 and the unjust enrichment defence works in practice: List of examples

Example 1 - Claim where unjust enrichment does not apply, see VR5100.

Example 2 - Claim if unjust enrichment does apply and the business declines to enter into the reimbursement arrangements, see VR5200.

Example 3 - Claim where unjust enrichment does apply and the business enters into the reimbursement arrangements, see VR5300.

Example 4 - Claim where unjust enrichment does apply and the business enters into the reimbursement arrangements. Business has an outstanding VAT debt on file equal to the amount credited, see VR5400.

Example 5 - Claim where unjust enrichment does apply and the business enters into the reimbursement arrangements. Business has an outstanding VAT debt on file less than the amount credited, see VR5500.