VAEC2510 - Prime assessments procedures: Completing forms VAT152 and VAT152A

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.

Most of the form is self-explanatory. The points below are a few guidance points to enable you to complete the forms correctly

• If a mistake is made, destroy the form and complete another
• Enter the traders name and address of main place of business in full
• The period reference should be entered as a number. For example the period ending the 31 August 2007 should be shown as 08/07
• The date of issue below the top right hand box is to be written in full. For example 20t h October 2007
• The assessment should cover the first day of the accounting period to the last day of the accounting period
• The amount assessed should be completed in figures writing in zeroes when there are no pence. For example £10,000.00
• Where a surcharge and/or surcharge liability notice extension SLN(E) are being issued enter the SLN(E) expiry date.
• You should then process the form as follows
• Send the original VAT152 or VAT152A and any covering letter to the trader at the main place of business
• Input the duplicate copy on to the computer system using VALID
• File a copy in the traders electronic folder with a copy of the assessment calculation

Please note that if you are issuing a VAT152 or VAT152A in respect of a backdated Effective Date of Registration (EDR) you will need to

• enter 00/00 in the period reference
• complete a VAT915 to ensure an accounting adjustment can be entered on to the computer, as the duplicate copy of VAT152 or VAT152A cannot be inputted using VALID.

The supervising manager must carry out selective management checks on

• ED 73s (D1402)
• D1430 - D0942 batch headers for Batch 56 and Batch 58 action notices