– see also Self-assessment

Amount

Generally

Unaffected by reverse charge: carousel fraud

Appeals

Application to reduce

Basic period, meaning

Body corporate, meaning

Business carried on in divisions

Calculation of

Carousel fraud, customers to account for tax

Cases

Cessation of duty to make

Civil fraud investigations

Companies registered in divisions

Default surcharge

– see also Default surcharge

Assessment of amounts due

Generally

Duty to pay

Election to pay actual VAT liability

Excess amounts

Failure to make

Failure to pay on account

General provision

Group registration

Groups of companies

Increased payments

Interim

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

Reference period, meaning

Relevant division

Excess amounts

Meaning

Notification in writing

Returns and payment of VAT

Taxable persons, application to

Time for payment