Application to particular types of supply or certain taxable persons

Claim for input tax


Credit for input tax on supplies made by unregistered trader

Credit note

Customer in another member state

Electronic invoicing

Failure to complete agreement

General provisions

Invoice not treated as issued

Overriding tax invoices

Revisiting the exercise of HMRC's discretion before a further substantive hearing at First-tier Tribunal (FTT)

Serious misdeclaration penalty

Contractor issued incorrect invoices to subcontractor

Ignorance of provisions

Reliance on another person

Tax point

Time of supply

Invoice not treated as issued

Invoice treated as issued

Traders deregistered

Unregistered suppliers