CH280000 - How to do a compliance check: Transitional arrangements for Time Limits for Assessments and Claims: VAT transition: Contents
New normal time limits |
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Visits |
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What assessments are affected |
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Extended time limits |
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What is “deliberate”? |
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Examples of deliberate behaviour |
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Failure to notify liability to register |
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Failure to notify avoidance schemes |
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Failure to disclose arrangements intended to bring about a loss of VAT |
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Assessments due because of the conduct of someone who has died |
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Claims |
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VAT mainframe and central adjustments during transitional period |
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Exceptional claims for VAT relief |
