Prime assessments procedures: Initial action when information obtained during visit to a trader
If you are visiting a trader to request information and that information leads to a prime assessment, you should follow the guidelines below.
- make the visit without delay
- carry out a full assurance visit if one is due in the near future
- during the visit remind the trader of the legal obligations to make returns by their due dates
- seek an explanation for non-compliance, and
- inform the trader that failure to meet required legal obligations incurs a liability to surcharge or civil penalties
Wherever possible obtain the completed return from the trader. However, if the trader does not immediately make the outstanding returns, then if
- the amount due is readily reckonable, see VAEC2570
- the amount due is not readily reckonable, see VAEC2580.
Notification of assessment
If it is possible to calculate a tax assessment, make and notify it using form VAT152A. Do not make an assessment using the VAT641 procedures.