VAT refunds by manufacturers

Posted on 28 Dec 2022
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Following yesterday’s publication of the summary of responses received to the VAT treatment of refunds made by manufacturers consultation, HMRC have today published a Tax Information and Impact Note (TIIN). This describes how UK law will be amended from 1 April 2014 to allow suppliers to adjust their VAT to take account of refunds they make to final consumers, including those made as part of business promotion schemes report Harris & Co accountants Northampton who advise many small and medium sized businesses on VAT issues.

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