General assessment procedures: Specimen pre-assessment letter
A pre-assessment specimen letter, VAT(LC)15: Pre-assessment letter, is available on SEES.
Remember it is crucial that
- any legal references on the letter are correct and that there is no suggestion that the assessment has already been made
- your letter informs the business of your intended decision and that it is accompanied by a schedule which clearly demonstrates to the business the basis of your calculations,
- your letter refers to the potential liability to interest and, if appropriate, a penalty, and
- gives the business a deadline, normally twenty one days, to respond.