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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
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Types of assessment: Prime assessment information: Notification forms

Form VAT 151

The VAT 151 is a computer generated Notice of assessment. The calculation is done by the computer and sent direct from the mainframe computer to the trader in the absence of a return.

Form VAT 152

The VAT 152 is a computer calculated Notice of Assessment sent to the local office for scrutiny before issue.

This is used where an inhibit signal has been set preventing the automatic issue of a computer calculated prime assessment. Details are part printed by the computer.

If acceptable, the assessment is issued to the trader and input to the mainframe using the VALID computer system.

Form VAT 152A

The VAT 152A is a Notice of Assessment used where the assessment is calculated manually. It is completed by the local office, sent to the trader and input to the mainframe using the VALID computer system.