Usually, a practitioner should consider the following matters when checking a VAT assessment.
(1)Was the assessment addressed to the correct person(s) (¶58-100)?
(2)Is the assessment for the correct period and in agreement with any back-up schedule? As far as is reasonably possible, an assessment should be broken down by period. A global assessment for more than one period is valid if analysed period‐by-period in an accompanying schedule (¶58-240).
(3)Was the assessment issued within the time limits (¶58-005)?
(4)Are the grounds for the assessment correct (¶58-300)?