– see also Self-assessment

Amount

Unaffected by reverse charge: carousel fraud

Appeals

Application to reduce

Body corporate, meaning

Civil fraud investigations

Default surcharge

– see also Default surcharge

Assessment of amounts due

Generally

Excess amounts

Failure to make

General provision

Interim

Meaning

Method of making, directions

Notification in writing

Relevant division

Excess amounts

Meaning

Notification in writing

Returns and payment of VAT