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Contents

Official guidance
VAT Accounting Manual

VATAC2000 · Use of estimation for completing VAT returns

  • VATAC2100 · What is estimation
  • VATAC2200 · Legal basis for estimation
  • VATAC2300 · Decision making and Judicial Review
  • VATAC2400 · Considering requests to estimate VAT returns: practical considerations
  • VATAC2500 · Considering the need for businesses to use estimation
  • VATAC2600 · Long-term estimation
  • VATAC2700 · Agreeing a method of estimation
  • VATAC2800 · Decision letters
  • VATAC2900 · Review of existing approvals
  • VATAC3000 · Estimation without approval
  • VATAC3100 · The effect of estimation on interest and penalties
  • VATAC3200 · The effect of estimation on partial exemption
  • VATAC3300 · Local authorities
  1. Use of estimation for completing VAT returns: contents
  2. Use of estimation for completing VAT returns: Local authorities

VATAC3300 | Use of estimation for completing VAT returns: Local authorities

From HM Revenue & Customs · VAT Accounting Manual

Previous versions of this guidance sought to differentiate the decision-making process in cases involving local authorities. Local authorities are now to be treated in the same way as other businesses which seek to estimate tax on their returns.

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