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HMRC internal manual

VAT Traders’ Records Manual

Tax understated on self-billed documents: Application

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The formal Notice also serves as a demand for payment of the understated VAT. The amount shown on the Notice is seen as a debt due to the Crown and is recoverable under the VAT Act 1994 Schedule 11 paragraph 5(1). Normal debt management action is to be taken to recover the debt.