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HMRC internal manual

VAT Bad Debt Relief

Search this manual

VBDR2100

What constitutes a payment?
VBDR2200

How are payments attributed?
VBDR2300

How is the claim amount calculated?
VBDR2400

Example of attribution for goods supplied with finance under hire purchase, conditional sale or credit sale agreements
VBDR2500

Treatment of payments for repossessed goods
VBDR2600

VAT groups containing a supplier of goods or services and a finance company

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