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  1. Home
HMRC internal manual

VAT Bad Debt Relief

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
29 September 2022 - See all updates
  1. Back to contents

VBDR1000 - Introduction: contents

  1. VBDR1100
    Scope of this guidance
  2. VBDR1200
    Background
  3. VBDR1300
    Law and regulations
  4. VBDR1400
    Roles and responsibilities
  5. VBDR1500
    What are the conditions for claiming relief
  6. VBDR1600
    What time limits apply for claiming relief?
  7. VBDR1700
    When can a debt be written off?
  8. VBDR1800
    Who can claim relief?
  9. VBDR1900
    Exclusions from relief
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