VBDR5600 - Repayment of input tax: How and when is input tax repaid?
Input tax is repaid by making a negative entry in the input tax allowable box on the VAT return for the accounting period in which the six months from the ‘relevant date’ occurs.
Input tax is repaid by making a negative entry in the input tax allowable box on the VAT return for the accounting period in which the six months from the ‘relevant date’ occurs.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).