VAEC2500 - Prime assessments procedures: Contents

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.

1. VAEC2510

   Completing forms VAT152 and VAT152A
2. VAEC2520

   Final period assessment for return covering last day
3. VAEC2530

   Final period assessment where no return received covering last day
4. VAEC2540

   Examples of the final period calculation
5. VAEC2550

   Application of the inflated assessments regime
6. VAEC2560

   Initial action when information obtained during visit to a trader
7. VAEC2570

   Amount due readily reckonable
8. VAEC2580

   Amount due not readily reckonable
9. VAEC2590

   Assessment is too low
10. VAEC2600

    Trader notifies you of a low assessment
11. VAEC2610

    Schedule 24 penalties for under assessments
12. VAEC2620

    Assessment is to high or liability should be nil
13. VAEC2630

    High or nil liability notified by trader
14. VAEC2640

    High or nil liability discovered by HMRC
15. VAEC2650

    Subsequent assurance visit
16. VAEC2660

    Additional assessment followed by receipt of an acceptable return
17. VAEC2670

    Additional assessment followed by receipt of an unacceptable return
18. VAEC2710

    Assessment not received by trader