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HMRC internal manual

VAT Joint and Several Liability

Application of the JSL measure: Timing

Unlike with the issuing of assessments, there are no legislative time limits for issuing Notices of Liability (JSL5200). However, with the public assurances given as to how this measure will be applied and the comments made by the ECJ, HMRC is committed to acting proportionately and fairly.

This means that HMRC will not use this measure where the Notice of Liability will recover unpaid output tax that is outside the normal periods for issuing assessments. Furthermore, the VAT Fraud Team (JSL1300) will look critically at cases where the unpaid output tax occurred more than 18 months earlier. However, it should not be assumed that any period up to 18 months will automatically be regarded as proportionate. It will depend on the facts of the individual case.