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VAEC6000 | General assessment 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.

Contents24 entries

  1. VAEC6010General assessment procedures: Pre-assessment letter
  2. VAEC6020General assessment procedures: When to issue a pre-assessment letter
  3. VAEC6030General assessment procedures: Specimen pre-assessment letter
  4. VAEC6040General assessment procedures: What to do when pre-assessment letter issued
  5. VAEC6050General assessment procedures: The computer system
  6. VAEC6060General assessment procedures: Objectives and risks on the system
  7. VAEC6070General assessment procedures: Definition of an assessment
  8. VAEC6080General assessment procedures: Time limit implications in making and notifying assessments
  9. VAEC6090General assessment procedures: De minimis levels
  10. VAEC6100General assessment procedures: Who makes an assessment
  11. VAEC6110General assessment procedures: Importance of avoiding delay
  12. VAEC6111Interaction with inaccuracy penalties and importance of avoiding delay
  13. VAEC6120General assessment procedures: Accuracy checks
  14. VAEC6130General assessment procedures: Disclosure of calculations
  15. VAEC6140General assessment procedures: Accounting period has not yet ended
  16. VAEC6150General assessment procedures: Global or bulk assessments
  17. VAEC6160General assessment procedures: Difficulty in attributing VAT to accounting periods
  18. VAEC6170General assessment procedures: Assessments to partnerships
  19. VAEC6180General assessment procedures: Assessments to VAT groups registrations
  20. VAEC6181General assessment procedures: Change in representative member
  21. VAEC6190General assessment procedures: Assessments to missing traders
  22. VAEC6200General assessment procedures: Supplementary assessments
  23. VAEC6210General assessment procedures: When to use supplementary assessments
  24. VAEC6220General assessment procedures: Payment of assessments