VAEC3510 | Circumstances that affect assessments: Introduction

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.

The following section deals with the implications upon assessments you have raised and the following circumstances arise

• Transfer of a going concern, see VAEC3520

• Deregistered traders, see VAEC3530

• Insolvent traders, see VAEC3540

• Dissolved traders, see VAEC3550

• Redundant traders, see VAEC3560.