Sch 9ZD para 34
Where a participant in a non-UK scheme— (a) has submitted a non-UK return to the tax authorities for the administering member State, and (b) amends the return to take account of the writing-off as a bad debt of the whole or part of the consideration for a scheme supply that is treated as made in the United Kingdom, the amending of the return may be treated as the making of a claim to the Commissioners for the purposes of section 36(2) (bad debts: claim for refund of VAT).