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HMRC internal manual

VAT Assessments and Error Correction

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.