Applicable persons

Claims

Incorrect

Requirements

Time limits

Treatment

Contents of application

Deduction of bank charges

Further information or document requests

Extensions of relevant period

Generally

Interest on late payments

Interpretation

Relevant period applicable to any VAT claimed

Extensions

Generally

Repayment period

Generally

Minimum total claim

Repayments of VAT

Claim requirements

Entitlement notification

Generally

Time limit

Time VAT incurred