1. Assessment

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

Time Limits

4 years from

the end of the prescribed accounting period, or

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) see item 15 below for a deceased person


VATA94/S77 (1)(a) as amended by FA08/SCH39/PARA34(2)

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.