Section 166 — Value Added Tax Regulations 1995: The making of a claim to the Commissioners

The making of a claim to the Commissioners 166 — 1 ... Save as the Commissioners may otherwise allow or direct, the claimant shall make a claim to the Commissioners by including the correct amount of the refund in the box opposite the legend “VAT reclaimed in this period on purchases and other inputs” on his return for the prescribed accounting period in which he becomes entitled to make the claim or, subject to regulation 165A, any later return .

2 If at a time the claimant becomes entitled to a refund he is no longer required to make returns to the Commissioners he shall make a claim to the Commissioners in such form and manner as they may direct.