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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 assessments information: Batch 56 action notes

Where the automatic calculation and notification of a prime assessment is not appropriate, because it meets certain criteria or an inhibit signal has been set, details of the assessment will be sent to the local office for manual issues of the assessment

This will be done on either a

  • Batch 56 action notice, see below, or
  • A Batch 58 action notice, see VAEC2210.

Batch 56

Batch 56 is an assessment batch which is produced monthly at the payment enforcement run.

It indicates continuing traders whose returns have not been received by the payment enforcement run date and for which a prime tax assessment exceeding £100,000 has been calculated automatically using Formula 1, see VAEC2140, but not issued.

Batch conditions (criteria)

  • current return not received
  • tax assessment calculated exceeds £100,000
  • assessment calculation achieved using formula 1 (based on trader’s taxable turnover
  • trader not deregistered

Documents received

  • D0942 print; this lists all registered numbers in that particular batch
  • D0570 action notice; received for each registration number in that batch
  • relevant assessment papers for each registration (i.e. VAT152, VAT164A or VAT166A)