58-000 Introduction to assessments

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)).

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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