HMRC has recently produced a VAT126 guidance document which brings together all relevant links to GOV.UK guidance.
answers to common queries, and reminders to help organisations complete VAT126 claims accurately to avoid unnecessary delays in processing. The guidance covers topics such as VAT registration requirements, making VAT126 claims online, documentary evidence requirements, invoice information needed for claims and more:
- VAT registration requirements
- Making VAT126 claims online
- Documentary evidence requirements
- Invoice information needed for claims
- Non-business activities and VAT recovery rules
- Common issues that can lead to delays or rejected claims
The document can be found on the SLCC website (login not required) USING THIS LINK.
