VAEC2620 - Prime assessments procedures: Assessment is to high or liability should be nil

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.

A prime assessment may be raised and then it is discovered that assessment is too high or the traders liability is nil. If this happens and the

• high assessment or nil liability is notified by the trader, see VAEC2630
• high assessment or nil liability is discovered by HMRC, see VAEC2640.