VATREC11010 - Recovery of amounts incorrectly shown as VAT (Debts due to the Crown), including unauthorised issue of tax invoices (Schedule 11 paragraph 5): Introduction

VAT Act 1994, Schedule 11, paragraph 5, provides the legal basis for the power to recover an amount shown on an invoice as VAT that is not actually VAT chargeable, as a debt due to the Crown.

The circumstances where we will apply those powers and the associated procedures are contained in VAT Assessment and Error Correction Manual.