– see also Self-assessment

Amount

Unaffected by reverse charge: carousel fraud

Commentary – Indirect Tax Reporter ¶55-405 ; Indirect Tax Reporter ¶55-410

Appeals

Commentary – Indirect Tax Reporter ¶55-410
Legislation/Regulatory – VATA94 s. 28(2AA), 83(fa)
HMRC Guidance – ARTG3041

Application to reduce

Commentary – Indirect Tax Reporter ¶55-315

Body corporate, meaning

Legislation/Regulatory – SI 1995/2518 reg. 44

Civil fraud investigations

Commentary – Indirect Tax Reporter ¶60-026

Default surcharge

– see also Default surcharge

Assessment of amounts due

Legislation/Regulatory – VATA94 s. 76

Generally

Legislation/Regulatory – VATA94 s. 59(1A), 59A, 59B

Excess amounts

Legislation/Regulatory – SI 1995/2518 reg. 46

Failure to make

Legislation/Regulatory – SI 1995/2518 reg. 47

General provision

Legislation/Regulatory – VATA94 s. 28

Interim

Commentary – Indirect Tax Reporter ¶55-426

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 44

Method of making, directions

Legislation/Regulatory – VATA94 s. 28(2A)

Notification in writing

Legislation/Regulatory – SI 1995/2518 reg. 45

Relevant division

Excess amounts

Legislation/Regulatory – SI 1995/2518 reg. 48(2)

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 44

Notification in writing

Legislation/Regulatory – SI 1995/2518 reg. 48(1)

Returns and payment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 40A, 46A