Three year limit for VAT claims

Revenue & Customs Brief 07/08 advised that following the House of Lords decisions in the cases of Michael Fleming (t/a Bodycraft) -v- HMRC (Fleming) and Condé Nast Publications Ltd -v- HMRC (Condé Nast) claims could be made for:

• output tax overpaid or over declared in accounting periods ending before 4 December 1996
• input tax in respect of which the entitlement to deduct arose in accounting periods ending before 1 May 1997

Following the introduction of a new transitional period in s121 Finance Act 2008, and as publicised in a Supplement to VAT Notes 1 2008, claims must be made before 1 April 2009.

Claims should be submitted by post to:

HM Revenue & Customs
'Fleming' Claims Team
Queens Dock
Liverpool
Merseyside
L74 4AA

By email to: Martin Nutter

Your email should include the text 'New Fleming Claim' in the email title.

Using email:

• Attachments to emails should be no larger than 10 MB. Please don't send self-extracting zip files as H M Revenue & Customs (HMRC) software will block them.
• HMRC cannot guarantee the security of emails sent over the Internet. Any information you send by email is at your own risk.
• It is important that you have assessed the risks of using email to send information or to receive it.
• Information about market/price sensitive matters or well known individuals should not be sent by email.
• HMRC usually contact you by post to verify the claim. If you would like a reply by email, please state so and confirm that you understand and accept the risks involved in using email. HMRC will not always be able to reply by email.
• If you have any doubt about the authenticity of an email you receive which claims to come from the Fleming Claims Team, please call to check.
• Telephone enquiries in relation to the submission of claims or to claims that have already been submitted to the Claims Team may be made on Tel 0113 389 4432.