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| Elixir Ltd has VAT accounting periods ending on 31 March, 30 June, 30 September and 31 December. The company sold standard rated goods to Ben on 1 July 2012. The VAT inclusive amount on the invoice was £2,000 and payment was due by 15 July 2012. Ben paid Elixir Ltd £500 as part payment on 1 October 2012 but then became untraceable and Elixir Ltd has written off the remaining debt. Required: State how much impairment loss relief can be claimed by Elixir Ltd and the earliest VAT return on which the claim can be made. |