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VAEC2590 | Prime assessments procedures: Assessment is too low

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.

If the prime assessment is too low and

  • the trader notifies you, see VAEC2600

  • the low assessment is discovered during a visit to a trader, see VAEC2610.