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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
, see all updates

Demand for VAT: Assessment is not appropriate: Introduction

The guidance in VAEC9560 to VAEC9590 deals with instances where VAT assessments cannot be made and demands for amounts shown as VAT need to be made.

If an assessment has been made in error to recover a debt covered by these pages you should withdraw it and take the appropriate action.