SCHEDULES
SCHEDULE 19Deferring VAT payment by reason of the coronavirus emergency
6Assessment of penalty
1
Where a person is liable to a penalty under this Schedule, HMRC may assess the amount due by way of penalty and notify it to the person (subject to sub-paragraph (4)).
2
3
If it appears to HMRC that the amount that was assessed in an assessment under sub-paragraph (1) exceeds the amount that ought to have been assessed, HMRC may, by notice to the person, amend the assessment so as to reduce the amount due.
4
5
An amendment under sub-paragraph (3) may be made after the last day on which the assessment in question could have been made.