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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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Prime assessment procedures: Assessment not received by trader

If a trader does not receive a prime assessment which has been issued to him

  • suspend any recovery action
  • prepare two copies on blank VAT151, VAT152 or VAT152A, using VISION computer system. The same form number should be used as the one originally issued to the trader
  • prepare a covering letter using the specimen letter VAT(LC)24: Prime assessment not recieved, which is available on SEES
  • send the letter and a copy of the assessment to the trader
  • Endorse the office copy as indicated below and retain with the office copy of the assessment
  • Allow the trader 30 days in which to render the return before commencing recovery action

Endorsement for the office copy of the letter, which is to be retained

‘I certify that this is a true copy of a letter despatched today to the taxable person named thereon by posting it at […..] Post Office, [town], in a pre paid envelope addressed to him/her at the address thereon.’