VAEC6000 - General assessment 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. VAEC6010
    Pre-assessment letter
  2. VAEC6020
    When to issue a pre-assessment letter
  3. VAEC6030
    Specimen pre-assessment letter
  4. VAEC6040
    What to do when pre-assessment letter issued
  5. VAEC6050
    The computer system
  6. VAEC6060
    Objectives and risks on the system
  7. VAEC6070
    Definition of an assessment
  8. VAEC6080
    Time limit implications in making and notifying assessments
  9. VAEC6090
    De minimus levels
  10. VAEC6100
    Who makes an assessment
  11. VAEC6110
    Importance of avoiding delay
  12. VAEC6111
    Interaction with inaccuracy penalties and importance of
  13. VAEC6120
    Accuracy checks
  14. VAEC6130
    Disclosure of calculations
  15. VAEC6140
    Accounting period has not yet ended
  16. VAEC6150
    Global or bulk assessments
  17. VAEC6160
    Difficulty in attributing VAT to accounting periods
  18. VAEC6170
    Assessments to partnerships
  19. VAEC6180
    Assessments to VAT group registrations
  20. VAEC6181
    Change in Representative Member
  21. VAEC6190
    Assessments to missing traders
  22. VAEC6200
    Supplementary assessments
  23. VAEC6210
    When to use supplementary assessments
  24. VAEC6220
    Payment of assessments