On 1 February 2016, HMRC published Revenue & Customs Brief 7/16, reminding taxpayers that the misdirection class concession (MCC) no longer exists.
From 1 August 2016, HMRC will no longer routinely consider requests not to pursue the tax due.
Any request not to pursue net VAT due, where VAT has not been charged on to customers, must be received by HMRC’s VAT registration service on or before 31 July 2016. HMRC will only consider requests that include complete and accurate calculations of both output tax not charged on and the associated input tax and where the VAT return (covering all supplies whether or not VAT has been charged on) has been submitted.
This applies to all taxpayers regardless of whether they are, have been, or intend to apply to be registered for VAT.
Brief 7/16 is available to view here.