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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

Prime assessments procedures: Completing forms VAT152 and VAT152A

Most of the form is self explanatory. The points below are a few guidance points to enable you to complete the forms correctly

  • If a mistake is made, destroy the form and complete another
  • Enter the traders name and address of main place of business in full
  • The period reference should be entered as a number. For example the period ending the 31 August 2007 should be shown as 08/07
  • The date of issue below the top right hand box is to be written in full. For example 20t h October 2007
  • The assessment should cover the first day of the accounting period to the last day of the accounting period
  • The amount assessed should be completed in figures writing in zeroes when there are no pence. For example £10,000.00
  • Where a surcharge and/or surcharge liability notice extension SLN(E) are being issued enter the SLN(E) expiry date.
  • You should then process the form as follows
  • Send the original VAT152 or VAT152A and any covering letter to the trader at the main place of business
  • Input the duplicate copy on to the computer system using VALID
  • File a copy in the traders electronic folder with a copy of the assessment calculation

The supervising manager must carry out selective management checks on

  • ED 73s (D1402)
  • D1430 - D0942 batch headers for Batch 56 and Batch 58 action notices