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HMRC internal manual

VAT Bad Debt Relief

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
29 September 2022 - See all updates

Summary

Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.

Contents

  1. VBDR0500
    Data Protection
  2. VBDR1000
    Introduction
  3. VBDR2000
    Payments
  4. VBDR3000
    Making a claim
  5. VBDR4000
    Repayment of relief when subsequent payments received
  6. VBDR5000
    Repayment of input tax