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VAEC6220 | General assessment procedures: Payment of assessments

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.

Payment of an assessment must be made within 30 days of the date of issue of the Notice of Assessment or the trader will become liable to a further interest charge.

Traders should not be advised to presume that an assessment will be offset against a current or future repayment claim as the amount of such claims cannot be forecast.