VAEC2300 - Types of assessment: Prime assessments introduction: D1402 report
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.
The mainframe computer identifies paid tax assessments over £3,500 and refers them to the local office for verification on form ED73.
The amount of tax at risk normally justifies an early visit and substantial amounts of tax are recovered by this procedure.
In many cases a full assurance visit will be appropriate when action is to be taken, see VAEC2290.
If an additional liability is established, make and notify the assessment promptly so that it can influence the level of any future prime assessments made. If automatic prime assessments are consistently well below a traders true liability, manual intervention must be considered.
In all cases you should also consult CH411000 ‘Charging Penalties: penalties for inaccuracies and under-assessments - FA07/Sch24’