HMRC Guidance: Joint and several liability for unpaid VAT (VAT Notice 726)

Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.

Contents

• Details
• 1. Overview
• 2. Joint and several liability for VAT unpaid by another
• 3. Rebuttable presumptions
• 4. Applying joint and several liability for unpaid VAT of another
• 5. Appeal and reconsideration procedures
• 6. Dealing with other businesses, how to make sure the integrity of your supply chain
• 7. Extracts from the Value Added Tax Act 1994
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How HMRC uses your information

Source gov.uk

---

---