SolvedVAEC2560 | Prime assessments procedures: Initial action when information obtained during visit to a trader
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
If you are visiting a trader to request information and that information leads to a prime assessment, you should follow the guidelines below.
Initial Action
To begin
make the visit without delay
carry out a full assurance visit if one is due in the near future
during the visit remind the trader of the legal obligations to make returns by their due dates
seek an explanation for non-compliance, and
inform the trader that failure to meet required legal obligations incurs a liability to surcharge or civil penalties
Wherever possible obtain the completed return from the trader. However, if the trader does not immediately make the outstanding returns, then if
Notification of assessment
If it is possible to calculate a tax assessment, make and notify it using form VAT152A. Do not make an assessment using the VAT641 procedures.