Commentaries

VAT Memo


PART 5
Enforcement

 CHAPTER 1  Powers 

3400
As VAT is a self-assessed tax, every stage of the administration process - from registration to the payment of liabilities - is subject to enforcement measures to ensure compliance and deter negligence or evasion. The enforcement measures fall into two main categories:
a a wide range of powers given to HMRC and other agencies, to enable them to:
-  supervise and control the VAT system;
-  assess under-declared VAT; and
-  recover unpaid VAT; and

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