SolvedDMBM530040 | VAT: Introduction to VAT: Timetable for recovery action
From HM Revenue & Customs · Debt Management and Banking Manual
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Assessments issued in the absence of a return, or an acceptable return, are subject to review and appeal. The enforcement timetable for recovery of a VAT debt is generally:
| Type of debt | Earliest date for recovery |
|---|---|
| Tax due return | Due date + 1 day |
| Prime Assessment issued in absence of a return | Issue date + 1 day |
| Assessment issued in the absence of an acceptable return (officers’ assessment) | 31 days from date of issue |
| Officer’s Assessment reduced or increased on review or on appeal to tribunal | 31 days from the date of completion of review or appeal |
| Voluntary Disclosure | 31 days from date of issue NB/ Voluntary Disclosures will be identified on VISION as an Officers Assessment but can be distinguished on the OL screen as code 52 rather than 50. |
| Default Surcharge | Issue date + 1 NB/ Default Surcharges can be subject to appeal and action should be held immediately if an appeal is received. |
| Default Surcharge reduced or increased on review or on appeal to tribunal | 31 days from the date of completion of review or appeal |
| Interest | 31 days from date of issue |
| Civil penalties | 31 days from date of issue |