VAT Notice 700/58: treatment of VAT repayment returns and supplements

Released 12 July 2017

HMC have issued a revised VAT Notice 700/58: treatment of VAT repayment returns and supplements (12 July 2017), which explains how HMRC deals with VAT repayment returns and when HMRC pay a supplement if there is a delay in the repayment.

The notice has been updated at section 2 to confirm when a repayment return will be recorded as being received. Previously, this was the date the claim return was received at VAT Central Unit and is now the date of submission through an online account, except paper returns for which it remains the date of receipt.

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

The updated notice can be viewed and/or downloaded at VAT Notice 700/58: treatment of VAT repayment returns and supplements.

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