VAEC6220 - General assessment procedures: Payment of assessments

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

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.