HMRC is aware that some ‘VAT notice of assessment of tax’ letters recently sent to Making Tax Digital customers were issued in error.
If the business has already submitted the VAT return in question and paid the tax due/received its repayment, it can ignore this letter.
HMRC has said: ‘Customers can check their position using their “HMRC online services” and agents can check this on their behalf by using the “Manage your client’s details” service. We apologise for any inconvenience this may have caused and are in the process of adding this to our live service issue page.’
Article from ACCA In Practice