In this section:
- Returned goods, credit notes, debit notes and VAT
- Bad debts: how to reclaim the VAT
- Payment problems, assessments, penalties and appeals
- Corrections to mistakes and errors, and making adjustments
- Visits by VAT officers
- Penalties for mistakes and delays with your VAT
- Questions about VAT: writing to HMRC to get them answered
Payment problems, assessments, penalties and appeals
Payment problems: if you can't pay the VAT due to HMRC Contact HM Revenue & Customs as soon as possible to explain any difficulties you may be having making your VAT payments
VAT assessments: what to do if you receive one If you receive an assessment and it's lower than the VAT you actually owe you must inform HM Revenue & Customs within 30 days
Appealing against decisions made on your VAT If you disagree with a decision made on your VAT, you can ask HM Revenue & Customs to reconsider it and then appeal to a tribunal
Penalties for mistakes and delays with your VAT If you're late submitting your VAT Return or payment you may have to pay a penalty
