Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Update June 19: Added form VAT427 to section 5.3.
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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