Types of assessment: Prime assessments information: Manual calculation of assessment
Where a prime assessment is to be calculated manually, you should
- refer to any relevant information held in respect of the trader
- if there is insufficient information available the trader should be contacted, preferably by telephone, in an attempt to obtain the return or establish an amount for the assessment
- calculate the assessment based on the available information, and
- complete form VAT152A Notice of Assessment, following the procedures at VAEC2510.