If you do not send your VAT Return and pay any VAT due on time, you will get a ‘VAT notice of assessment of tax’ from HM Revenue and Customs (HMRC), telling you how much VAT they think you owe.

What you need to do

Send your VAT Return and any payment due immediately.

If the assessed amount of VAT is too low you must tell HMRC within 30 days. Do this by sending a correct VAT Return and VAT payment or contacting them. You may be charged a penalty if you do not.

If the assessment is too high, you cannot appeal it. You must send a correct VAT Return and VAT payment.

Contact HMRC if you cannot pay your tax bill and contact the VAT helpline if you cannot send the return.