VATMARG10000 - Non-compliance by businesses using the schemesThis section applies to businesses who arealready using the margin scheme, auctioneers’ scheme or global accounting.IncompleterecordsHMRC has the discretion to imposerecord-keeping requirements in…
Summary This manual provides technical, policy and procedural guidance to HMRC staff, about circumstances when HMRC might become liable to pay a repayment supplement to a business. ContentsVATRS10050How to use…
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Summary Guidance on dealing with VAT default interest ContentsVDIM1000Introduction VDIM2000The Law and legal powers VDIM3000Commercial Restitution VDIM4000Calculating liability VDIM5000Calculation of interest VDIM6000Interest adjustments VDIM7000When to inhibit, amend or withdraw interest…
Summary This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases. ContentsVDSOG100Introduction…
