VAT assessments
Produced in partnership with Pinsent Masons
VAT assessments

The following Tax practice note produced in partnership with Pinsent Masons provides comprehensive and up to date legal information covering:

  • VAT assessments
  • When can HMRC make an assessment?
  • Procedure and notification
  • Reasons for an assessment
  • Global assessments
  • Amount of assessment
  • Changing the amount assessed
  • Time limits

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for Tax?

VAT is a self-assessed tax in the sense that VAT registered persons must submit VAT returns and, at the same time, pay any VAT that they owe. In some situations, such as when a person fails to submit a return or submits an incorrect return, this system breaks down. HMRC has the power to collect tax in these circumstances by sending the person an assessment for the outstanding VAT.

Unless the assessment is appealed, withdrawn or reduced, VAT that has been assessed to a person is recoverable in the same way as any other amount of VAT due.

This Practice Note covers HMRC’s powers to make assessments, and the procedures and time limits it must comply with. For detail on how to appeal an assessment, see Practice Note: Appealing an HMRC decision.

When can HMRC make an assessment?

HMRC can make an assessment in a

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