VAEC3032 | Section 73(1) and 73(2) assessments: Trader changes a scheme without authority

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

If a trader changes schemes without authority before the end of the retail scheme year, you must base the assessment on the scheme the trader should have continued to use.