Back to contents

Updates: VAT Bad Debt Relief

2022

29 September 2022 published amendments

Making a claim: How and when a claim is made

Completed VAT427 forms return address updated to Corporate Treasury Operations VAT HMRC BX9 1XD

2021

31 March 2021 published amendments

Introduction: Roles and responsibilities

VAT supply team updated to Principles team. Room in Parliament street updated to 3/35

Introduction: Law and regulations

References to the Sixth VAT Directive have been updated to the Principal VAT Directive.
Article 90 of the EU Principal VAT Directive added

2019

14 January 2019 published amendments

2018

14 December 2018 published amendments

Introduction: Roles and responsibilities

Page title updated and links to VAT Supply team also updated.