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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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VAT: Introduction to VAT: Timetable for recovery action

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