– see also Self-assessment

Amount

Generally

Unaffected by reverse charge: carousel fraud

Appeals

Application to reduce

Body corporate, meaning

Cases

Civil fraud investigations

Companies registered in divisions

Default surcharge

– see also Default surcharge

Assessment of amounts due

Generally

Election to pay actual VAT liability

Excess amounts

Failure to make

Failure to pay on account

General provision

Group registration

Increased payments

Leaving scheme

Meaning

Method of making, directions

Method of payment

Monthly returns

Notification by HMRC of payment details

Notification in writing

Persons within scheme

Planning

Reduced volume of business

Relevant division

Excess amounts

Meaning

Notification in writing

Returns and payment of VAT