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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

Prime assessments procedures: Contents

  1. VAEC2510
    Prime assessments procedures: Completing forms VAT152 and VAT152A
  2. VAEC2520
    Prime assessments procedures: Final period assessment for return covering last day of registration
  3. VAEC2530
    Prime assessments procedures: Final period assessment for where no return covering last day of registration received
  4. VAEC2540
    Prime assessments procedures: Examples of the final period calculation
  5. VAEC2550
    Prime assessments procedures: Application of the inflated assessment regime
  6. VAEC2560
    Prime assessments procedures: Initial action when information obtained during visit to a trader
  7. VAEC2570
    Prime assessments procedures: Amount due readily reckonable
  8. VAEC2580
    Prime assessments procedures: Amount due not readily reckonable
  9. VAEC2590
    Prime assessments procedures: Assessment is too low
  10. VAEC2600
    Prime assessments procedures: Trader notifies you of a low assessment
  11. VAEC2610
    Prime assessments procedures: Schedule 24 penalties for under assessments
  12. VAEC2620
    Prime assessments procedures: Assessment is to high or liability should be nil
  13. VAEC2630
    Prime assessments procedures: High or nil liability notified by trader
  14. VAEC2640
    Prime assessments procedures: High or nil liability discovered by HMRC
  15. VAEC2650
    Prime assessment procedures: Subsequent assurance visit
  16. VAEC2660
    Prime assessment procedures: Additional assessment followed by receipt of an acceptable return
  17. VAEC2670
    Prime assessment procedures: Additional assessment followed by receipt of an unacceptable return
  18. VAEC2710
    Prime assessment procedures: Assessment not received by trader