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HMRC internal manual

VAT Assessments and Error Correction

Standard Notice 655 not appropriate: No prime assessment raised and no return received

In circumstances where no return has been submitted and no prime assessment has been raised, and examination of a trader’s record establishes tax correctly due HMRC which has not been declared, the notification of the assessed amount must be made using the manual assessment form VAT152A.

For details on how to complete and process the form VAT152A, see VAEC2510.