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HMRC internal manual

VAT Export and Removal of Goods from the UK

Assessments, adjustments and demands for tax: What this section covers

This section deals with the basic principles which must be considered before making an assessment. The use of section 30(10) VAT Act 1994 as an alternative to making an assessment is discussed at VEXP90900. Where the conditions for zero rating have not been met, consideration should be given at an early stage to any potential fraud implications. The guidance given in this section is complementary to that given in the VAT Assessments and Error Correction (VAEC) manual with which officers should be familiar.