Schedule 9ZD, Part 5, paragraph 34

Where a participant in a non-UK scheme— the amending of the return may be treated as the making of a claim to the Commissioners for the purposes of section 36(2) (bad debts: claim for refund of VAT). has submitted a non-UK return to the tax authorities for the administering member State, and amends the return to take account of the writing-off as a bad debt of the whole or part of the consideration for a scheme supply that is treated as made in the United Kingdom,

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Source: legislation.gov.uk · retrieved 2026-07-28