– see also Self-assessment

Amount

Generally

Commentary – Indirect Tax Reporter ¶55-410

Unaffected by reverse charge: carousel fraud

Commentary – Indirect Tax Reporter ¶55-405 ; Indirect Tax Reporter ¶55-410

Appeals

Commentary – Indirect Tax Reporter ¶55-410
Legislation/Regulatory – VATA94 s. 28(2AA), 83(fa)

Application to reduce

Commentary – Indirect Tax Reporter ¶55-315

Basic period, meaning

Legislation/Regulatory – SI 1993/2001 art. 2(1)

Body corporate, meaning

Legislation/Regulatory – SI 1995/2518 reg. 44

Business carried on in divisions

Legislation/Regulatory – SI 1993/2001 art. 16

Calculation of

Legislation/Regulatory – SI 1993/2001 art. 11-15

Carousel fraud, customers to account for tax

Legislation/Regulatory – SI 1993/2001 art. 2A

Cases

Commentary – Indirect Tax Reporter ¶55-410

Cessation of duty to make

Legislation/Regulatory – SI 1993/2001 art. 7

Civil fraud investigations

Commentary – Indirect Tax Reporter ¶60-026

Companies registered in divisions

Commentary – Indirect Tax Reporter ¶55-410

Default surcharge

– see also Default surcharge

Assessment of amounts due

Legislation/Regulatory – VATA94 s. 76

Generally

Legislation/Regulatory – VATA94 s. 59(1A), 59A, 59B

Duty to pay

Legislation/Regulatory – SI 1993/2001 art. 4

Election to pay actual VAT liability

Commentary – Indirect Tax Reporter ¶55-410

Excess amounts

Legislation/Regulatory – SI 1995/2518 reg. 46

Failure to make

Legislation/Regulatory – SI 1995/2518 reg. 47

Failure to pay on account

Commentary – Indirect Tax Reporter ¶55-410

General provision

Legislation/Regulatory – VATA94 s. 28

Group registration

Commentary – Indirect Tax Reporter ¶55-410

Groups of companies

Legislation/Regulatory – SI 1993/2001 art. 17

Increased payments

Commentary – Indirect Tax Reporter ¶55-410

Interim

Commentary – Indirect Tax Reporter ¶55-426

Leaving scheme

Commentary – Indirect Tax Reporter ¶55-410

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 44

Method of making, directions

Legislation/Regulatory – VATA94 s. 28(2A)

Method of payment

Commentary – Indirect Tax Reporter ¶55-410

Monthly returns

Commentary – Indirect Tax Reporter ¶55-410

Notification by HMRC of payment details

Commentary – Indirect Tax Reporter ¶55-410

Notification in writing

Legislation/Regulatory – SI 1995/2518 reg. 45

Persons within scheme

Commentary – Indirect Tax Reporter ¶55-410

Planning

Commentary – Indirect Tax Reporter ¶55-410

Reduced volume of business

Commentary – Indirect Tax Reporter ¶55-410

Reference period, meaning

Legislation/Regulatory – SI 1993/2001 art. 2(1), 11(1)

Relevant division

Excess amounts

Legislation/Regulatory – SI 1995/2518 reg. 48(2)

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 44

Notification in writing

Legislation/Regulatory – SI 1995/2518 reg. 48(1)

Returns and payment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 40A, 46A

Taxable persons, application to

Legislation/Regulatory – SI 1993/2001 art. 5

Time for payment

Legislation/Regulatory – SI 1993/2001 art. 8-10