Reason for VAT assessment

HMRC can assess in several situations, including where:

(1)a person has failed to make any returns required; or

(2)a person has failed to keep any necessary documents and has failed to afford HMRC the facilities necessary to verify such returns (¶58-500); or

(3)it appears to HMRC that such returns are incomplete or incorrect (VATA 1994, s. 73(1)).

Assessment using best judgment

HMRC may assess the VAT due from such person ‘to the best of their judgment’ (¶58-400) and notify it to him (VATA 1994, s. 73(1)).

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