VAT assessments

VAT assessments

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Hi all.

Got a client with a bit of a late VAT submission issue.

The VAT return for June 2015 wasn't submitted and a notice of assessment was issued by HMRC and the same applies for September 2015. These returns were submitted in March this year.

What I'm trying to understand is will the assessment amounts issued by HMRC be replaced by the VAT actually owed as per the returns?

Unfortunately I am unable to see anything that clarifies this or explains what actually happens on the .gov website. 

Cheers

Phelan

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By Grayson Moore
19th Apr 2016 17:59

If you can access the clients VAT account on the Government Gateway you should be able to see the current state of the account.

The assessments should have been withdrawn and replaced with the actual returned amounts. The surcharges would also have been updated based on the returned figures.

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