VAEC6120 - General assessment procedures: Accuracy checks

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 Toolkit.

Your assessment calculations may form evidence at a tribunal hearing and you should take great care that there are no errors which may give a poor impression or cast doubt on the credibility of the assessment as a whole. Assessment calculations must always be presented in a professional way and should be

• marked with the date of preparation, and who prepared them
• clearly set out, and
• capable of being understood by anyone with a minimum of explanation (for example, columns must be headed to indicate their use and meaning).

In all cases involving detailed schedules or calculations the amount of the assessment should be checked independently in the local office before it is sent to be input on the computer system VALID, or in the case of an assessment notified by letter, before it is despatched to the trader. The officer making these checks should

• initial the schedule or calculations
• sign the VAT641 as checked, and
• send the VAT641, via the countersigning officer if required, to the VALID pre input processing seat.

In addition, line managers should check assessments in line with the scale for inspection of electronic folders in accordance with local procedures.