VAEC9050 - How to assess and correct: VAT Amendments: Resulting from a tribunal decision
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.
VAEC9010, VAEC9020 and VAEC9030 do not apply to amendments resulting from tribunal decisions.
In such cases, when a repayment is due to a trader, you should take action in accordance with the Appeals Reviews and Tribunals Guidance (ARTG).
When no repayment is due to the trader, for example when a hardship application has been approved, the reviewing officer should ensure that any debt on the computer file is promptly cancelled or reduced as appropriate, by VAT643 action.
In either case, if the VAT Tribunal has accepted that there was reasonable excuse, set an inhibit signal on all relevant lines of the assessment by input of VAT643. This will ensure that the amount in question is not treated as penalty liable if future events cause the period to be re-tested for penalty.