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HMRC internal manual

VAT Assessments and Error Correction

Powers of assessment: VAT assessment powers: Other legal powers to assess for VAT

Other important sections of the VAT Act which give you legal powers to assess for VAT are:

  • 73(3): Assessments for deregistered persons
  • 73(5): Assessments for bankrupt and insolvent companies
  • 73(6): Additional assessments
  • 73(7), (7A) and (7B): Assessments in respect of acquisitions, warehousing and / or importation of goods
  • 73(8): Inflated assessments
  • 75(1): Assessments in cases of acquisitions by non taxable persons
  • 77(6): Supplementary assessments
  • 78A: To recover statutory interest
  • 80(4A): To recover a refund made under Section 80 that should not have been paid or credited.