The conclusion of the statutory review for the VAT dispute has been completed

My VAT rebate amount was significantly reduced and not refunded after the HMRC VAT inspection. I believe the decision maker's decision was unfair, so I applied for a statutory review. After waiting for more than half a year, the review officer decided to cancel the original decision, believing that the decision maker's methodology was wrong. If the review conclusion is to cancel the original decision, does that mean I should receive the VAT refund I am entitled to? When can I receive this refund? Thanks

If the review concluded that the original decision was wrong (flawed methodology), then potentially i) no further action from HMRC and you receive your refund, or ii) the reviewing Officer may seek to apply a new methodology to calculate the VAT that is due to you which may be less than you claimed because of whatever new methodology the reviewing Officer may have applied.   Did you not receive a letter from HMRC confirming what their conclusion was? If not, then you need to contact HMRC and request a copy of their decision as it will set out what the outcome is.

Hi gsang,
Can you contact our Helpline so that we can open up your records and investigate the repayment.
Please see below:
VAT: general enquiries
Thank you. 

Thank you for your reply. A few weeks ago, the review officer issued an official conclusion letter stating that the previous decision was cancelled. However, I have still not received any VAT repayments. I attempted to contact the caseworker to inquire whether my case has been closed, and I was informed that they would review it without further explanation. My understanding is that If the customer agrees with the review officer’s conclusions, or decides not to pursue the matter further, the matter is treated as final. I find this peculiar because if the review officer's conclusion is considered the final decision, I wonder why the case still requires a review by the initial caseworker. Thank you

Hi,

Please contact our VAT team so we can check your account and give further advice.

VAT: general enquiries

Thank you.