Commentary

RCB/4/18 Aligning time limits for VAT refund schemes

Part V16 Forms and other HMRC material

RCB/4/18 Aligning time limits for VAT refund schemes

RCB/4/18 Aligning time limits for VAT refund schemes

Revenue & Customs Brief, Issue 4. 25 June 2018

1 Purpose

This brief is to notify you of a change in time limits for claiming VAT refunds from 1 July 2018, in accordance with VATA 1994, s 33.

2 Who should read this

You should read this if you're a local authority, fire, police authority or similar body that can make VAT refund claims for costs linked to your statutory obligations.

3 Background

Local authorities, fire authorities, the police and similar bodies perform statutory functions which are treated as outside the scope of VAT. VATA 1994, s

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