VAEC2620 - Prime assessments procedures: Assessment is to high or liability should be nil

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

A prime assessment may be raised and then it is discovered that assessment is too high or the traders liability is nil. If this happens and the

  • high assessment or nil liability is notified by the trader, see VAEC2630 
  • high assessment or nil liability is discovered by HMRC, see VAEC2640.