Assessment Time Limit Legislation
1 Assessment of VAT not due to careless or deliberate behaviour

where the person failed to make a return

where the person failed to keep documents and afford facilities to verify returns

where the person gave an incomplete or incorrect return.

4 years from

(i) the end of the prescribed accounting period, or

(ii) the date of importation or acquisition concerned.

Subject to

a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period

b) transitional provisions, see CH51530, and

c) 15 below for a deceased person. VATA94/S77 (1)(a) as amended by FA08/SCH39/PARA34(2).
2 Assessment of VAT due to careless behaviour of the person or agent

where the person failed to make a return

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