HMRC Updates Guidance on Accepting Late VAT Input Tax Claims and Discretionary Allowances

• HMRC updated guidance on late claims for VAT input tax.
• Late claims may be allowed if due to missing evidence, due diligence, or internal accounting procedures.
• HMRC must be satisfied that late claims do not result in overclaimed input tax or reduced VAT payable.
• Late claims will not be allowed if there is evidence of careless error or repeated late claims.

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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