What to check in your case
Check monthly or quarterly filing status, the relevant deadlines and actual filing and payment dates. Identify amendments, credits or payments allocated to a different reference. Any criminal proceedings require a separate review of the facts and notices.
Documents for your defence
Full notice or decision, front and back, and evidence of the date of service.
- Periodic VAT return, filing receipt and any amendment
- VAT ledger statement and payment receipt
Legislation and official sources
Information checked on 7 November 2026.