Amount shown as VAT on invoice

Generally

Supply zero-rated as opposed to standard-rated

Amount to be recovered

Assessment

Generally

Interest

Debt due to Crown

Distress

– see Distress

Due in other member states, mutual assistance

Estoppel

HM Revenue and Customs

Assessment

– see Assessments

Independent of assessment system

Imported goods

Input tax

Refurbishment work

Sale of property

Taxpayer

– see Input tax

Mutual assistance

Scotland, diligence

Taxpayer