VAEC2500 - Prime assessments procedures: Contents

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

  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