Acquisitions, appeals

Assignment of right to claim

Assignment of VAT debt

Avoidance cases: delayed repayments

Bad debt relief

Bad debts

Bodies specified by Treasury order

British Broadcasting Corporation

British Broadcasting Corporation (BBC)

Broads Authority


Charter trustees

Chief constables


Collection and management powers: HMRC discretion

Commission for Local Authority Accounts in Scotland

Commissioner of Police of the Metropolis

Commissions for Local Administration in England, Wales and Scotland

Community traders

Credible claim

Credits set off debts

Annulment, interest

EU law on set-off of repayment


Deductions exceeding amount of VAT due

Delayed, repayment supplement

Development corporations

Direct to adviser

Directly enforceable EU law right

Do-it-yourself builders

Do-it-yourself builders and converters


Claim, meaning

Claimant, meaning


Method and time for making claim

Relevant building, meaning

Relevant forms

Drainage boards

Duplicate documents

Electronically-supplied services

Enquiries into repayment returns

Environment Agency

Estimated VAT assessment exceeded correct liability

Estimation of input and output tax

Excess VAT

Deferral, EU law


Extra-statutory concessions

Farmers in business overseas

Fire authorities

Fire authority

Foreign VAT



Goods imported for private use

Government departments


Health service bodies

Greater London Authority

Greater London Magistrates Courts Authority

HMRC not required to repay VAT not due

Importation of car

Improperly invoiced

Incorrect, assessment

Inner London Education Authority

Inner London Interim Education Authority

Insolvent persons

Crown set-off

Interaction of late repayment claim and default surcharge of a following period


Outstanding VAT

Interim payment refused

Late, direct tax treatment

Lighthouse authorities

Local authorities

Local authorities and similar bodies

Authority acting as sole trustee

Bridge operating company

Claims by unregistered bodies

Claims method

Community projects

Conditions of refund scheme


Motor cars

Museums and galleries

Partnership programmes

Payments to builders for grant-aided building works

Police authority

Public bodies entitled to s. 33 refunds

Refunds introduced in 2005

Refusal, no appeal

Repayment supplement, interest and penalties

Requests to use scheme

VAT over-accounted for

Village halls, community centres, sports pavilions etc.

Works in default

Youth centres and youth clubs

London and Legacy Development Corporation

London Fire and Civil Defence Authority

London Fire and Emergency Planning Authority

London Pensions Fund Authority

London Residuary Body

Made on correct view of law

Magistrates' courts

Member states: applications for forwarding of claims

Memorial scheme for charities


Metropolitan county fire and civil defence authorities


Museums and galleries

National park authorities

National Park Authority

National Rivers Authority

Net amount due under £1

New means of transport



New means of transport dispatched by non-registered persons

New town commissions

News providers, nominated

Northern Ireland Government

Northumbria Interim Police Authority

Onus of proof claim made in time

Overcharged VAT: customer claim directly from HMRC

Overpaid VAT

Overseas businesses



Overstated or overpaid VAT

Overstated, penalty

Particularise repayment claims

Passenger transport authorities

Payments received for non-supplies

Periods before sixth directive applied


Police and Crime Commissioners (PCC)

Police authorities

Port authorities

Probation committees

Probation service

Provisional Collection of Taxes Act 1968

Recovery: two-year time limit running from period of payment

Repayment supplement



River purification board

Scottish Fire and Rescue Service

Scottish Police Authority

Set against direct tax debt


– see Set-off

Specified bodies

Taxable persons

Goods imported for private purposes

Not established in Community territory

Taxable persons established in another member state


Exchange of information


Third country trader, time limit

Third country traders

Transfer of business as a going concern

Transport authorities

Transport for London

Transport partnerships

Travel agents

Unjust enrichment

Waste regulation and disposal bodies

Water authorities

Wimbledon and Putney Commons Conservators


Member states' right

Pending carousel fraud investigation, interim payment

Wrongly charged vat, supplier or customer

Assignment of right to claim overpaid VAT

Time-limit for claims by customers against HMRC

Zoo on admission charges, criterion for exemption