Value Added Tax Act 1994 section 75

Assessments in cases of acquisitions of certain goods by non-taxable persons

Section 75 deals with how HMRC can assess VAT on certain goods acquired from other countries by persons who are not registered or required to be registered for VAT.

• HMRC may assess VAT due from non-taxable persons who acquire excise goods or new means of transport from another member state, where required notifications have not been made or are unsatisfactory
• Assessments must fall within the time limits set out in section 77, and cannot be made more than two years after notification of the acquisition was given to HMRC, or more than one year after HMRC obtains sufficient evidence to justify making the assessment
• The assessed amount, subject to any appeal, is treated as the amount of VAT due and is recoverable accordingly
• Notification to a representative such as a personal representative, trustee in bankruptcy, receiver or liquidator is treated as notification to the person who made the acquisition