SE15545 - Value Added Tax: inter-relation with emoluments and expenses - VAT disputes

Disputes may arise between employer and employee over the amount of VAT chargeable or ultimately borne by the employer. Such disputes can be resolved only by the local office of Customs and Excise. Districts should not become involved. Where exceptional difficulties are encountered including consequential delay in determining Schedule E liability, seek the advice of Business and Management Services Division (Telford) or Employment Income Technical as appropriate.