VAEC2220 - Types of assessment: Prime assessments information: Manual calculation of assessment

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 for VAT compliance toolkit.

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.