DMBM530040 - VAT: Introduction to VAT: Timetable for recovery action

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Assessments issued in the absence of a return, or an acceptable return, are subject to review and appeal. The enforcement timetable for recovery of a VAT debt is generally:

Type of debt	Earliest date for recovery
Tax due return	Due date + 1 day
Prime Assessment issued in absence of a return	Issue date + 1 day
Assessment issued in the absence of an acceptable return (officers’ assessment)	31 days from date of issue
Officer’s Assessment reduced or increased on review or on appeal to tribunal	31 days from the date of completion of review or appeal
Voluntary Disclosure	31 days from date of issue  NB/ Voluntary Disclosures will be identified on VISION as an Officers Assessment but can be distinguished on the OL screen as code 52 rather than 50.
Default Surcharge	Issue date + 1 NB/ Default Surcharges can be subject to appeal and action should be held immediately if an appeal is received.
Default Surcharge reduced or increased on review or on appeal to tribunal	31 days from the date of completion of review or appeal
Interest	31 days from date of issue
Civil penalties	31 days from date of issue