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)?

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