Cases on repayments

Burden of proof

Generally

Insolvent customer overcharged: debt reduced

Non-profit body

Onus on HMRC to prove customer suffered VAT charge

Payment and repayment traders, equal application

Unfairness/unequal treatment

Credit note

Credit of overstated or overpaid VAT

Arrangements for reimbursing customers

Generally

Flowchart

Interest paid due to official error

Recovery of tax wrongly levied

Refund of VAT improperly invoiced

Repayment of overpaid VAT

Appeals

Burden of proof

Cases

Charities

Enriched, but not unjustly

Generally

Local authorities

Restricted repayment

Time limit: four-year cap

Wrong assumptions