Following a VAT inspection an assessment was raised as an invoice held was not considered adequate to reclaim the input vat. Eventually after 5 months an appropriate invoice was provided to Customs but they refuse to amend the assessment saying that the amount can be reclaimed on the next VAT Return. The amount is only £148 so the interest is not large but can they refuse to cancel the original assessment ?
danR
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HMRC should cancel assessment
You have produced the invoice, as reequested. The original assessment should therefore be cancelled, so that the interest is also cancelled. The matter is one of principle.