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HMRC internal manual

VAT Assessments and Error Correction

Introduction: When do you raise VAT assessments

VAT registered businesses have a legal obligation to submit VAT returns within certain time limits.

If the returns are not submitted or not received within the time limits then HMRC has the power to raise an assessment, to the best of their judgement, on the trader.

For guidance on the types of assessment HMRC can raise, see VAEC2010.

For guidance on the legislation that supports these assessments, see VAEC1000.