The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT implications on a customer who has not paid for a supply of goods and services. For an overview of the VAT bad debt relief provisions, see the Claiming VAT bad debt relief (BDR) guidance note.
A customer will be required to repay any VAT recovered to HMRC if the following conditions are satisfied:
Businesses are not required to repay VAT in the following cases:
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