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VAEC6030 | General assessment procedures: Specimen pre-assessment letter

From HM Revenue & Customs · VAT Assessments and Error Correction

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.

A pre-assessment specimen letter, VAT(LC)15: Pre-assessment letter, is available on SEES.

Remember it is crucial that

  • any legal references on the letter are correct and that there is no suggestion that the assessment has already been made

  • your letter informs the business of your intended decision and that it is accompanied by a schedule which clearly demonstrates to the business the basis of your calculations,

  • your letter refers to the potential liability to interest and, if appropriate, a penalty, and

  • gives the business a deadline, normally twenty one days, to respond.