Value Added Tax Act 1994 section 80C

Assessed amounts of overpayments etc. deemed to be amounts of VAT

Section 80C establishes that amounts assessed by HMRC in relation to overpaid or overclaimed VAT are treated as VAT debts that can be recovered, and sets out the rules around notification, appeals, and who can be served with such assessments.

• Where HMRC has assessed and notified a person of an amount under section 80(4A) or 80B(1), that amount is treated as VAT due and can be recovered accordingly, subject to any appeal rights
• The deemed VAT debt does not apply if the assessment has been withdrawn or reduced, and these assessments are classified as recovery assessments for appeal purposes
• The same rules on supplementary assessments that apply to standard VAT assessments under sections 73 and 76 also apply to these overpayment assessments
• Notification can validly be made to a representative person — such as a personal representative, trustee in bankruptcy, receiver, or liquidator — and this counts as notification to the person they are acting for

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