Supplies between 26 November 1996 and 31 December 2002: former requirement for supplier to notify customer

Between 26 November 1996 and 31 December 2002, there were implications for the recipient when the supplier claimed a bad debt refund. Once a bad debt refund was claimed, the recipient was no longer entitled to an input tax deduction for the VAT which the supplier reclaimed from HMRC (VATA 1994, former s. 36(4A), as inserted by FA 1997, s. 39(2) but repealed by FA 2002, s. 22(2) and 141 and Sch. 40, Pt. 2(1)). Consequently, the supplier had to notify the recipient of the claim.

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