Skip to content
Solved

VAEC2620 | Prime assessments procedures: Assessment is to high or liability should be nil

From HM Revenue & Customs · VAT Assessments and Error Correction

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

A prime assessment may be raised and then it is discovered that assessment is too high or the traders liability is nil. If this happens and the

  • high assessment or nil liability is notified by the trader, see VAEC2630

  • high assessment or nil liability is discovered by HMRC, see VAEC2640.