VAEC6150 - General assessment procedures: Global or bulk assessments

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.

Prior to the introduction of tax related penalties and interest, assessments could be made covering more than one prescribed accounting period in circumstances where it was difficult to attribute the tax to periods.

These were known as global or bulk assessments. Such assessments are not invalid but as they make it difficult to calculate penalties and interest, and as they would fall in full if any part were found to be invalid, they ceased to be used for all periods post 1 April 1990 and under no circumstances should they be used today.

Officers having difficulty in attributing tax to prescribed accounting periods should refer to VAEC6160.