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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Introduction and the law: the law on security: Value Added Tax: evidence by certificate

Paragraph 14(1) of Schedule 11 to the Value Added Tax Act 1994 provides

14(1) A certificate of the Commissioners-

(a) that a person was or was not, at any date, registered under this Act; or  


(b) that any return required by or under this Act has not been made or had not been made at any date; or  


(c) that any statement or notification required to be submitted or given to the Commissioners in accordance with any regulations under paragraph 2(3) or (4) above had not been submitted or given or had not been submitted or given at any date; or  


(d) that any VAT shown as due in any return or assessment made in pursuance of this Act has not been paid;  

shall be sufficient evidence of that fact until the contrary is proved.