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Official guidance
VAT Assessments and Error Correction

VAEC2500 · Prime assessments procedures

  • VAEC2510 · Completing forms VAT152 and VAT152A
  • VAEC2520 · Final period assessment for return covering last day of registration
  • VAEC2530 · Final period assessment for where no return covering last day of registration received
  • VAEC2540 · Examples of the final period calculation
  • VAEC2550 · Application of the inflated assessment regime
  • VAEC2560 · Initial action when information obtained during visit to a trader
  • VAEC2570 · Amount due readily reckonable
  • VAEC2580 · Amount due not readily reckonable
  • VAEC2590 · Assessment is too low
  • VAEC2600 · Trader notifies you of a low assessment
  • VAEC2610 · Schedule 24 penalties for under assessments
  • VAEC2620 · Assessment is to high or liability should be nil
  • VAEC2630 · High or nil liability notified by trader
  • VAEC2640 · High or nil liability discovered by HMRC
  • VAEC2650 · Prime assessment procedures: Subsequent assurance visit
  • VAEC2660 · Prime assessment procedures: Additional assessment followed by receipt of an acceptable return
  • VAEC2670 · Prime assessment procedures: Additional assessment followed by receipt of an unacceptable return
  • VAEC2710 · Prime assessment procedures: Assessment not received by trader
  1. Types of assessment: contents
  2. Prime assessments procedures: Contents

VAEC2500 | Prime assessments procedures: Contents

From HM Revenue & Customs · VAT Assessments and Error Correction

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

Contents18 entries

  1. VAEC2510Prime assessments procedures: Completing forms VAT152 and VAT152A
  2. VAEC2520Prime assessments procedures: Final period assessment for return covering last day of registration
  3. VAEC2530Prime assessments procedures: Final period assessment for where no return covering last day of registration received
  4. VAEC2540Prime assessments procedures: Examples of the final period calculation
  5. VAEC2550Prime assessments procedures: Application of the inflated assessment regime
  6. VAEC2560Prime assessments procedures: Initial action when information obtained during visit to a trader
  7. VAEC2570Prime assessments procedures: Amount due readily reckonable
  8. VAEC2580Prime assessments procedures: Amount due not readily reckonable
  9. VAEC2590Prime assessments procedures: Assessment is too low
  10. VAEC2600Prime assessments procedures: Trader notifies you of a low assessment
  11. VAEC2610Prime assessments procedures: Schedule 24 penalties for under assessments
  12. VAEC2620Prime assessments procedures: Assessment is to high or liability should be nil
  13. VAEC2630Prime assessments procedures: High or nil liability notified by trader
  14. VAEC2640Prime assessments procedures: High or nil liability discovered by HMRC
  15. VAEC2650Prime assessment procedures: Subsequent assurance visit
  16. VAEC2660Prime assessment procedures: Additional assessment followed by receipt of an acceptable return
  17. VAEC2670Prime assessment procedures: Additional assessment followed by receipt of an unacceptable return
  18. VAEC2710Prime assessment procedures: Assessment not received by trader
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