DMBM530040 - VAT: Introduction to VAT: Timetable for recovery action
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Assessments issued in the absence of a return, or an acceptable return, are subject to review and appeal. The enforcement timetable for recovery of a VAT debt is generally:
Type of debt | Earliest date for recovery |
---|---|
Tax due return | Due date + 1 day |
Prime Assessment issued in absence of a return | Issue date + 1 day |
Assessment issued in the absence of an acceptable return (officers’ assessment) | 31 days from date of issue |
Officer’s Assessment reduced or increased on review or on appeal to tribunal | 31 days from the date of completion of review or appeal |
Voluntary Disclosure | 31 days from date of issue NB/ Voluntary Disclosures will be identified on VISION as an Officers Assessment but can be distinguished on the OL screen as code 52 rather than 50. |
Default Surcharge | Issue date + 1 NB/ Default Surcharges can be subject to appeal and action should be held immediately if an appeal is received. |
Default Surcharge reduced or increased on review or on appeal to tribunal | 31 days from the date of completion of review or appeal |
Interest | 31 days from date of issue |
Civil penalties | 31 days from date of issue |