VAEC6140 | General assessment procedures: Accounting period has not yet ended

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.

No assessment can be made for a prescribed accounting period which has not yet ended.

Furthermore, where no return has been rendered for a prescribed accounting period, an assessment cannot be made until the due date of the return has expired.

Consequently if you are examining any period which is completed, but for which the return is not yet due, you must ensure that a fully processed return is on file before making an assessment.

In exceptional circumstances, for example certain types of fraud cases, the prescribed accounting period and / or due date may be shortened.

For advice on where such action would be appropriate and any authorisation required, you should contact the VAT Registration and Accounting Policy Team in Regian House, Liverpool.