VAEC2130 - Types of assessment: Prime assessment information: Notification forms

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital toolkit.

Form VAT 151

The VAT 151 is a computer generated Notice of assessment. The calculation is done by the computer and sent direct from the mainframe computer to the trader in the absence of a return.

Form VAT 152

The VAT 152 is a computer calculated Notice of Assessment sent to an officer for scrutiny before issue.

This is used where an inhibit signal has been set preventing the automatic issue of a computer calculated prime assessment. Details are part printed by the computer.

If acceptable, the assessment is issued to the trader and input to the mainframe using the VAT Access and Local Input of Data (VALID) computer system. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Form VAT 152A

The VAT 152A is a Notice of Assessment used where the assessment is calculated manually. It is completed by an officer, sent to the trader and input to the mainframe using the VALID computer system.