VAEC6000 - General assessment procedures: contents

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.

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