Following the recent government announcement on the bringing forward of the Zero Rate treatment on certain publications HMRC have updated their VAT guidance for UK businesses who use the MOSS.
Source Marcus Ward
HMRC have set out the procedure for taxpayers to reclaim VAT they have paid in error (e.g. Direct Debits not cancelled) when they meant to defer the payment with a VAT return under the COVID-19 VAT deferral easement...
Source Grant Thornton
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