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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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Introduction: Circumstances where VAT assessments are not appropriate

Where an invoice shows an amount as VAT issued by an unauthorised person, as defined in VAEC9620, or in respect of a supply that is not liable to VAT, you cannot assess as the amount involved is not VAT.

Recovery of the amount involved is normally sought from the person issuing the invoice under VATA 1994, Schedule 11 paragraph 5 as a debt due to the Crown. This is known as a demand for tax.

For further guidance on demands for tax see VAEC9500.