VAT enforcement

V5.171 Enforcement of VAT debts

Debt due to the Crown in respect of VAT

VAT due from any person is recoverable as a debt due to the Crown1. VAT for this purpose appears to include:


    •     an amount due to HMRC shown on a VAT return or statement


    •     tax shown on an entry2 furnished to HMRC in respect of imported, warehoused or free zone goods


    •     an amount of tax, or an amount to be taken as representing tax, shown on an invoice which shows a supply of goods or services as taking place with

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