Errors and Assessments: Central assessments
If no return is received by the due date, Central Collection Unit (CCU) in Southend send the business a central assessment. These assessments are sent one week (5 working days) after the latest date on which a return should be made.
|Where…||the amount of tax assessed is based on…|
|no returns have been made,||the estimated taxable tonnage given by the business on their application to register.|
|returns have been made,||the preceding returns.|
|the second and subsequent returns have not been made in any 12 month period,||an inflation by 25% each time.|
Where a central assessment is issued (by virtue of Finance Act 2001 Schedule 5 para 2), and during a visit it is found that the business did not subsequently make a return and that the central assessment is not correct, the business should be encouraged to send a return and any net payment due. If the business indicates it is unwilling to make a return, or subsequently fails to do so a further (officer’s) assessment can be issued under Schedule 5 para 3.
An inaccuracy penalty may also apply when a business has not notified us the central assessment is too low.