VAEC5540 - VAT assessments: types of assessment: protective assessments: what happens when the litigation is finally decided

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

If HMRC’s view of the law is

• upheld, the debt established by the protective assessments should be enforced.
• not upheld, any protective assessments should be reduced or withdrawn, as appropriate.