Establishing whether the JSL measure should be applied: Establishing the debt
A debt needs to be formally established against the taxable person that has not accounted for the output tax by raising an assessment, subject to the normal rules. You must ensure that the raising of an assessment is consistent with any action being taken in relation to other businesses within the supply chain. You should check with IST (JSL1360) who can then also check with the Central Coordination Team (CCT). If the taxable person does not pay the assessment then a joint and several liability case can be prepared (JSL5000).