VAEC2560 - Prime assessments procedures: Initial action when information obtained during visit to a trader
The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.
If you are visiting a trader to request information and that information leads to a prime assessment, you should follow the guidelines below.
Initial Action
To begin
- 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.