Schedule 9ZF, Part 3, paragraph 16(7)

Those Regulations have effect as if after regulation 171 there were inserted— In a case falling within sub-paragraph (b)(iii) of regulation 171(1) where the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return, the amount to be repaid is such an amount as is equal to the amount by which the VAT chargeable on the relevant supply is reduced. Where— that repayment must be made no later than twenty days after the end of the tax period in which the payment for the relevant supply is received or the reduction in consideration is accounted for in the claimant's business accounts. the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return, and a repayment is required by regulation 171(1), Where— that repayment must be made no later than twenty days after the end of the tax period in which the failure to comply first occurred. the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return, and a repayment is required by regulation 171(3), In either case the repayment must be made by— amending the relevant non-UK return or the relevant special scheme return for the tax period in which the VAT on the relevant supply was brought into account, or (where the relevant period has expired) sending the sum due to the Commissioners. In sub-paragraph (3)(b), the “relevant period” is the period of 3 years beginning with the day on which the relevant non-UK return or the relevant special scheme return for the tax period in which the VAT on the relevant supply was brought into account was required to be submitted.

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