Commentary

700/58/17 Treatment of VAT repayment returns and supplements

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

700/58/17 Treatment of VAT repayment returns and supplements

Part V8 HMRC Notices | Commentary

700/58/17
Treatment of VAT repayment returns and supplements

July 2017

This notice cancels and replaces Notice 700/58 (January 2010)

1 Introduction

1.1 What is this notice about?

This notice explains—

  1.  

    —     how we process your VAT repayment claims;

  2.  

    —     what will happen if we are late in making a repayment;

  3.  

    —     your rights of appeal.

Main narrative treatment—V5.191, V5.192.

2 The VAT repayment return process

2.1 What happens when I submit a repayment return

Once you have completed and submitted your repayment return it will go through the following process—

Step
1Our computer system will record the date you submit your return through your online account. If you have been approved to submit paper returns the date we receive your return will be recorded on our computer system.
2Automated credibility checks – These tests are applied to all claims. The majority of returns pass these tests and proceed immediately for payment.
3Credibility queries – Returns that fail the automated tests are checked manually and are either resolved by the credibility team, or sent to specialist officers that deal with VAT for further investigation.
4Returns sent for further checks – High priority is given to these checks and any queries are answered with the minimum involvement or inconvenience to your business. If we need to visit you, we will arrange it for a mutually convenient date and

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