Part 4 Collection etc of UK VATF1

1. Assessments: general modifications of section 73
2. Assessments in connection with increase in consideration: modifications
3. Assessments: consequential modifications
4. Deemed amendments of relevant special scheme returns
5. Interest on VAT: “reckonable date”
6. Default surcharge: notice of special surcharge period
7. Further default after service of notice
8. Default surcharge: exceptions for reasonable excuse etc
9. Interest in certain cases of official error
10. Overpayments
11. Overpayments: supplementary
12. Increase or decrease in consideration for a supply
13. Bad debts
14. Penalties for errors: disclosure
15. Set-offs
16. Availability of records: participants in a special scheme (other than the IOSS scheme)