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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

The Audit Process: estimation for completion of VAT return: large assessments

Any officer issuing an assessment for £100,000 or more should notify the LDU at the same time that the VAT 641 is sent for keying, or the S8-17 Letter is issued for repayment returns whereas net payment is now due.

Once the template has been completed, it should be captured to EF and a copy forwarded to the LDU EF team in-tray address 280 DMU in tray (Location 280 Description N, PTON INDEX Reference 280 INDEX)

LE Officers who are passing a VAT 641 for processing should also complete the word document and forward to the LDU as above.