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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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Prime assessments procedures: Amount due readily reckonable

If the amount due for the period is

  • readily reckonable, or
  • if a reasonable estimate can be mad e.g. because the VAT accounts posted up to date or because the amount due can be determined or estimated without undue difficulty

then you should record that amount as the figure to be assessed.

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.