Retrospective claims for overpaid or undercalimed VAT
March 2009
If you have overpaid VAT output tax or underclaimed VAT input tax you may benefit from a claim to recover the amounts involved from H M Revenue & Customs.
- Claims can be back dated as far as April 1973, or the date of registration if later.
- The deadline for submitting a claim is the end of this month, 31 March 2009.
It is possible to base a claim on a reasonable and valid estimate if the underlying records no longer exist. Claims can include a request for interest.
The following list includes sources for a possible claim:
- Mileage costs paid to employees
- Staff expenses
- Subsistence
- Recovery of VAT on imports
If you are at all unsure about VAT that has been added to particular supplies you have made, or whether VAT should have been recovered on certain costs, please call.
