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Sean.Deakin
#1 Posted : 05/04/2018
Joined: 2/24/2018(UTC)
Posts: 4
Organisation: East Renfrewshire Council

Dear all,

We are preparing our Bad debt relief claim and just wanted to double check the time limits for making a claim. Per VAT Notice 700/18 "you must claim within four years and six months." Can anyone confirm if this time limit applies to LA as previously we had been using three years 6 months?

Thanks
Trevor Steel
#2 Posted : 07/04/2018
Joined: 4/3/2018(UTC)
Posts: 11
Organisation: Aneurin Bevan University Local Health Board

Was thanked: 5 time(s) in 5 post(s)
This limit should apply equally to local authorities - it is effectively the standard four year cap on output tax, added to the six-month earliest claim date.
The standard cap used to be three years, so at that stage the bad debt relief limit for all was three years and six months.
Guest
#3 Posted : 16/04/2018
Joined: 2/24/2018(UTC)
Posts: 15

Originally Posted by: Sean.Deakin Go to Quoted Post
Dear all,

We are preparing our Bad debt relief claim and just wanted to double check the time limits for making a claim. Per VAT Notice 700/18 "you must claim within four years and six months." Can anyone confirm if this time limit applies to LA as previously we had been using three years 6 months?

Thanks

Nice one This limit should apply equally to local authorities - it is effectively the standard four-year cap on output tax, added to the six-month earliest claim date.
The standard cap used to be three years, so at that stage, the bad debt relief limit for all was three years and six months.
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Edited by user 16/04/2018  | Reason: Not specified

ianharris
#4 Posted : 18/04/2018
Joined: 2/24/2018(UTC)
Posts: 214
Organisation: Leicester City Council

...though there is an argument that a Regulation 38 adjustment - which is what Bad Debt Relief arguably is - has no effective time-limit; see Cumbria CC, Carlton Clubs, KE Entertainments, and most recently the CJEU in DiMaura.

I wouldn't advocate pursuing this, which clearly HMRC will resist, unless you've substantial amounts at stake and are prepared to challenge the position through the courts!
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