Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Taxable person definition

What does Taxable person mean? In vat practice, a taxable person is the business or individual that makes taxable supplies and is liable to charge, collect and account for VAT, and to recover input tax, because they are registered or required to register. In the UK (England & Wales, Scotland and Northern Ireland), the term is defined in legislation: under the Value Added Tax Act 1994, s 3(1), a taxable person is a person who is, or is required to be, registered for VAT. It includes individuals, companies, partnerships, VAT groups and non‑established businesses making UK taxable supplies. The status applies for the period during...

Overpaid UK Tax: Overpayment Relief for Direct Taxes, VAT Reclaims under s 80 VATA, Four‑Year Cap, Late Input Claims, Set‑off and Unjust Enrichment

Published by a LexisNexis Tax expert

Practice notes

This Practice Note outlines the statutory provisions regulating the recovery of:

overpaid direct tax, for example where a person has remitted income tax that was not actually due; and
VAT paid by a taxable person to HMRC in excess of their liability, whether because too much output tax was accounted for or too little input tax was reclaimed

Where these statutory frameworks do not apply, a potential remedy may arise under the law of restitution. For details on how restitution operates in relation to overpaid tax, see Practice Note: Overpaid tax—restitution. This Practice Note contains references to EU-derived law and case law. The UK ceased to be an EU Member State on 31 January 2020. On that date, the UK entered an implementation period (IP), during which it continued to be treated as a Member State for many purposes and remained bound by EU law. The IP concluded at 11 pm on 31 December 2020. At that point, a body of EU-derived rights and legislation, known as retained EU law (REUL), was converted into domestic UK law...

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Shanzé Shah

Old Square Tax Chambers

Shanzé is developing a busy and broad-ranging practice across all areas of tax law. She advises on both contentious and non-contentious matters, with particular experience in Inheritance Tax, Capital Gains Tax, Income Tax, VAT, SDLT, domicile and residence, the taxation of charities and trusts, and private client matters including wills.In 2025, Shanzé completed a secondment in the private wealth and tax team of a leading private client law firm, where she gained valuable experience advising high-net-worth individuals, trustees, and charitable bodies. Prior to specialising in tax, she worked at the Government Legal Department and gained legal experience across multiple jurisdictions, including China, India, Canada, and Greece. Shanzé is a member of the Attorney General’s Junior Junior Panel and has experience successfully appearing in court unled. She is regularly instructed in advisory work and litigation across a wide range of tax disputes and...

Web page updated on 21/05/2026

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