Types of assessment: Prime assessments information: Batch 58 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 58 action notice, see below, or
- A Batch 56 action notice, see VAEC2200.
Batch 58 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 an automatic assessment has not been issued.
Batch conditions (criteria)
- current return not received
one or more of the following applies
- period being assessed is trader’s first period
- prime assessment amount is calculated at less than £1
- group/ divisional indicator is set and formula 1, see VAEC2140, has been used for the calculation of the assessment
- enforcement suppression indicator is set to the value of 2 or 3
- a review code is set which inhibits the issue of direct assessments
- 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).