Fleming claims for VAT repayments
Published 27 October 2006
© Crown copyright 2006
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This publication is available at https://www.gov.uk/government/publications/fleming-claims-for-vat-repayments/fleming-claims-for-vat-repayments
This page provides links to HM Revenue and Customs (HMRC) published guidance on Fleming claims for VAT repayments for both indirect and direct tax.
Indirect tax (VAT)
Three-year cap - Fleming - Section 121 of the Finance Act 2008
HMRC staff guidance for VAT specialists on dealing with Fleming claims.
Supplementary theme narratives
Additional HMRC staff guidance on certain types of claims to be read alongside the main Fleming guidance (above).
Elida claims: guidance on claims for Output Tax declared or Input Tax adjusted
Detailed guidance on claims for output tax declared or input tax adjusted on retrospective bonuses where the bonus was in respect of a car on which input tax was not deductible.
Direct tax (Income Tax and Corporation Tax)
Business Income Manual (BIM)40150 - Receipts: Refunds of sums paid as VAT
HMRC staff guidance issued for direct tax specialists on dealing with VAT repayments and associated statutory interest.