Allowable

Appeals

Business assets, private or non-business use

Claims for overstated or overpaid VAT

Claims made in accordance with regulations

Correction of errors

Deduction

Capital items

Derogations

– see Derogations

Flat-rate farmer

Generally

Invalid invoices

Investment gold

No more than once

Old claims: extended time limits

Proportional

Road fuel purchased by employees, reimbursement by employers

Delayed, repayment supplement

Disallowance

Consideration not paid

Excess due

Generally

Farmers' flat-rate scheme

Gas, electricity, heat or cooling supplied by persons outside the UK, reverse charge

General provisions

Groups of companies

Held over

Incorrect, assessment

Interest awarded by tribunal

Interest payable by commissioners and set-offs

Generally

Transitional provisions

Meaning

Misdeclarations

Over-declarations of liability, meaning

Provisional Collection of Taxes Act 1968, failure of resolution

Repayment supplement

Returns

Reverse charge services

Security

Set-offs

– see Set-off

Third country traders

Transfer of business as a going concern

Under-declarations of liability, meaning

Withheld