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Returns subject to a VAT assessment

The returns in respect of which an assessment may be made are¹:

1. Ìý

   •ÌýÌýÌýÌý the return which a taxable person is required to make in respect of each prescribed accounting period, and

2. Ìý

   •ÌýÌýÌýÌý the return which a taxable person is required to make for the period ending on the date from which his registration was cancelled

The following claims are also treated as returns for this purpose:

1. Ìý

   •ÌýÌýÌýÌý claim for refund of tax made by an EU trader²

2. Ìý

   •ÌýÌýÌýÌý claim for refund of tax made by a third country trader³, and

3. Ìý

   •ÌýÌýÌýÌý (with effect from 1 January 2015) returns in respect of UK VAT made under the Union and non-Union schemes for electronic services, telecommunications and broadcasting services (for which see V2.189E–V2.189X)⁴

Failure to make returns (VATA 1994, s 73(1))

HMRC may assess the amount of tax due from a person who has failed