Value Added Tax Act 1994 section 22

Assessments: general modifications of section 73

Section 22 explains how HMRC's existing power to make VAT assessments when returns are not made or are incorrect (found in section 73 of the VAT Act) is adapted so that it also works for the special schemes covered by this Schedule.

• HMRC's power under section 73 to raise assessments where returns are missing or incorrect is extended to cover relevant non-UK returns made under the special schemes in this Schedule.
• References to "prescribed accounting periods" in section 73 are read as including the "tax periods" used under the special schemes, ensuring assessments can be raised for the correct time frames.
• The assessment provisions also apply where a repayment of VAT is due to a person who is not a taxable person but who has paid VAT under the rules of this Schedule.
• A "relevant non-UK return" is defined as a non-UK return that must be submitted (in whole or in part) in respect of scheme supplies treated as made in the United Kingdom.