Business have been reminded to reinstate their direct debit mandates before the deferral of VAT payments due to the coronavirus (COVID-19) comes to an end on 30 June.
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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