Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

General assessment procedures: Accounting period has not yet ended

No assessment can be made for a prescribed accounting period which has not yet ended.

Furthermore, where no return has been rendered for a prescribed accounting period, an assessment cannot be made until the due date of the return has expired.

Consequently if you are examining any period which is completed, but for which the return is not yet due, you must ensure that a fully processed return is on file before making an assessment.

In exceptional circumstances, for example certain types of fraud cases, the prescribed accounting period and / or due date may be shortened.

For advice on where such action would be appropriate and any authorisation required, you should contact the VAT Registration and Accounting Policy Team in Regian House, Liverpool.