The Value Added Tax Regulations 1995

The making of a claim to the Commissioners

157.  —

(1) Save as the Commissioners may otherwise allow or direct, the claimant shall make a claim to the Commissioners by including the correct amount of the refund in the box opposite the legend “VAT reclaimed in this period on purchases and other inputs” on the return prescribed in paragraph (2) below.

(2) The claimant shall make a claim on the return which he is required to make in accordance with regulation 25 for the prescribed accounting period during which he received the document mentioned in either paragraph (a) of regulation 158 or paragraph (1) of regulation 159, as the case may be; except that, in the case of an award of sequestration mentioned in sub-paragraph (a)(ii) of regulation 164, it shall be made on the next return which the claimant is required to make upon the expiration of the 3 months mentioned therein.