VAEC2220 - Types of assessment: Prime assessments information: Manual calculation of assessment
For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.
Where a prime assessment is to be calculated manually, you should
- refer to any relevant information held in respect of the trader
- if there is insufficient information available the trader should be contacted, preferably by telephone, in an attempt to obtain the return or establish an amount for the assessment
- calculate the assessment based on the available information, and
- complete form VAT152A Notice of Assessment, following the procedures at VAEC2510.