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VAEC2001 | VAT assessments: Introduction

From HM Revenue & Customs · VAT Assessments and Error Correction

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.

This section gives you guidance on

  • The types of VAT assessment that you can raise, see VAEC2010

  • General procedures to follow when dealing with VAT assessments, see VAEC6000

  • The forms you will use when dealing with VAT assessments, see VAEC6500.