The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018

Assessments under regulation 24

25.—(1) The Commissioners may assess the amount of import VAT due from the marketplace operator of an online marketplace by virtue of regulation 24 to the best of their judgment and notify it to the marketplace operator.

(2) Subject to paragraphs (3) to (6), an assessment may be made for such period or periods as the Commissioners consider appropriate.

(3) An assessment for any period may not be made after the end of—

(a) two years after the end of that period; or

(b) (if later) one year after evidence of facts, sufficient in the opinion of the Commissioners to justify the making of an assessment for that period, comes to their knowledge.

(4) Paragraph (5) applies if, after the Commissioners have made an assessment for a period, evidence of facts sufficient in the opinion of the Commissioners to justify the making of a further assessment for that period comes to their knowledge.

(5) The Commissioners may, no later than one year after that evidence comes to their knowledge, make a further assessment for that period (subject to paragraph (6)).

(6) An assessment or further assessment for a period may not be made more than four years after the end of the period.

(7) An amount which has been assessed and notified to a person under this regulation is deemed to be an amount of import VAT due from the person and may be recovered accordingly (unless, or except to the extent that, the assessment is subsequently withdrawn or reduced).