The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023

Method of claiming

8.—(1) A person making a claim under this article (the claim) must—

(a) make it in the form and manner; and

(b) furnish such information or supporting documentation;

as the Commissioners direct.

(2) The claim—

(a) must be made in respect of the prescribed period in which the relevant time applicable to the relevant supply occurs; and

(b) may not be made if a period of more than 4 years has elapsed since the end of the prescribed period during which the relevant time applicable to the relevant supply occurred.

(3) Save as the Commissioners otherwise direct, no more than 4 claims may be made in respect of a prescribed period.

(4) The claim may not be made for a period of less than 3 months and may not be made for a longer period than a prescribed period, provided that the claim may be made for a period of less than 3 months where either—

(a) that period represents the final part of a prescribed period; or

(b) a prescribed period is a period of less than 3 months.

(5) Subject to paragraph (6), a prescribed period is a period of 12 months beginning on the first day of the month specified by the Commissioners in a direction.

(6) The Commissioners may direct that a prescribed period is a period of less than or more than 12 months.