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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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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.