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

HMRC internal manual

VAT Assessments and Error Correction

General assessment procedures: Payment of assessments

Payment of an assessment must be made within 30 days of the date of issue of the Notice of Assessment or the trader will become liable to a further interest charge.

Traders should not be advised to presume that an assessment will be offset against a current or future repayment claim as the amount of such claims cannot be forecast.