VAEC2220 | Types of assessment: Prime assessments information: Manual calculation of assessment

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

Where a prime assessment is to be calculated manually, you should

• refer to any relevant information held in respect of the trader

• if there is insufficient information available the trader should be contacted, preferably by telephone, in an attempt to obtain the return or establish an amount for the assessment

• calculate the assessment based on the available information, and

• complete form VAT152A Notice of Assessment, following the procedures at VAEC2510.