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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Care and management of VAT / V1.271 Recovery of VAT due to foreign governments

V1.271 Recovery of VAT due to foreign governments

Part V1 General principles and rates of tax

HMRC is empowered to take enforcement proceedings in the UK, to recover debts for VAT, incurred in EU member states and the Isle of Man, as if they were debts due to the Crown.

EU member states

Directive 2010/24/EU

Directive 2010/24/EU remains in force in the UK as a whole in respect of transitional matters for five years after 1 January 2021 by

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V18.134 Registration of Lloyd's syndicates

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

V4.232BB Relevant residential purposes (RRP)

V16.905 Clarification of place of supply policy

V17.140 Free zones/freeports

V23.102 Drinks that are liable to SDIL

V3.306 Valuation for import VAT

V3.156 Value—apportionment of consideration

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V1.299 What is a charity for VAT purposes?

V3.524 Construction industry authenticated receipt

V2.189Y Group VAT registration—conditions

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.132C VAT assessment—'best judgement'

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.318 Special procedure—inward processing

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance