VAEC4000 - Recovery assessments: contents

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

1. VAEC4010

   Introduction
2. VAEC4011

   Following a mistake of law
3. VAEC4020

   Legal provisions for recovery
4. VAEC4030

   Time limits for section 80(4A)
5. VAEC4050

   Recovery of incorrectly claimed VAT credit
6. VAEC4060

   Time limits for Section 73(2) assessments
7. VAEC4070

   Period to assess under Section 73(2)
8. VAEC4080

   Incorrect error correction prior to 26th May 2005
9. VAEC4090

   Recovery of VAT credit claimed on a VAT return
10. VAEC4100

    Recovery of incorrect late claims to input tax
11. VAEC4120

    Recovery of incorrectly combined claims made prior to 26th May 2005
12. VAEC4130

    Recovery where payment return becomes repayment prior to 26th May 2005
13. VAEC4140

    Recovery of statutory interest under Section 78A
14. VAEC4300

    Default interest on Section 80(4A) and Section 78A assessments
15. VAEC4400

    Default interest on recovery of VAT credit
16. VAEC4500

    Default interest for VAT underdeclared on returns
17. VAEC5000

    Under Section 80(4A) and Section 78(A)
18. VAEC5010

    Section 80(4A) and Section 78A procedures
19. VAEC5100

    Section 73(7) assessments
20. VAEC5101

    Section 73(7A) assessments- VAT assessments on fiscal warehousekeepers
21. VAEC5102

    Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services
22. VAEC5110

    Section 80B assessments unjust enrichment
23. VAEC5120

    Section 80B procedures
24. VAEC5130

    Section 80B(1B) Example 1
25. VAEC5140

    Section 80B(1B) Example 2
26. VAEC5150

    Section 80B(1B) Example 3
27. VAEC5160

    Section 80B(1) Example 1
28. VAEC5170

    Schedule 9A paragraph 6(1) assessments