VATAC2800 - Use of estimation for completing VAT returns: decision letters

If estimation is approved, the business should be notified in writing. The letter must specify the approved basis of estimation and the time by which the
estimate(s) must be adjusted. It should also state that HMRC may review the concession at any time.

You will need to prepare copies of the letter, to be distributed as follows:

• the original to be sent to the business;
• a copy to be filed with the request, and other relevant papers, in the business’ folder or eFolder; and

If you are unable to grant approval, you should also write to the business, refusing its request and stating your reasons for doing so.