Businesses, or their authorised agents, can now use an online form to provide supporting documentation if HMRC queries a VAT repayment return.
It is very common, and in some cases standard practice, for HMRC to check VAT repayment returns where:
- it is the VAT-registered business’s first VAT return;
- the business does not usually submit repayment returns; or
- the repayment requested is significantly larger than normal.
Source ICAEW
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