VAEC2570 - Prime assessments procedures: Amount due readily reckonable

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.

If the amount due for the period is

• readily reckonable, or
• if a reasonable estimate can be made e.g. because the VAT accounts posted up to date or because the amount due can be determined or estimated without undue difficulty

then you should record that amount as the figure to be assessed.

If it is possible to calculate a tax assessment, make and notify it using form VAT152A. Do not make an assessment using the VAT641 procedures.