Commentary

V2.189LA Non-Union scheme—under/overstatements of liability post 1 January 2015

Part V2 Registration – deregistration

V2.189LA Non-Union scheme—under/overstatements of liability post 1 January 2015

V2.189LA Non-Union scheme—under/overstatements of liability post 1 January 2015

Power to assess under the non-Union scheme from 1 January 2015

Where a person has failed to make a return in relation to the non-Union scheme in respect of supplies taking place in the UK, or has made such a return which is incomplete or incorrect, VATA 1994, s 73(1) (assessments) has effect as if the requirement to make a non-UK return were a requirement under VATA 19941 with the result that HMRC may assess accordingly.

Overpayments/overdeclarations under the non-Union scheme from 1 January 2015

Where a person has:

  1.  

    (i)     submitted a return in relation to the non-Union scheme in respect of supplies taking place in the UK and as a result has brought to account (whether in the UK or in another administering member state) as UK VAT an amount which was not UK VAT due,

  2.  

    (ii)     as a participant in the non-Union scheme, otherwise paid (whether in the UK or in another administering member state) an amount by way of UK VAT which was not due, or

  3.  

    (iii)     as a participant in the non-Union scheme, been assessed by HMRC for an amount of VAT that was not VAT due,

HMRC must repay (or, in the case of (iii), credit) that amount if that person makes a claim.

A claim under (i) is regarded as having been made2 by an amendment of the return submitted to the authorities for the administering member state within the three-year period applicable to such amendments3 or,

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