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HMRC internal manual

Aggregates Levy Guidance

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HM Revenue & Customs
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Errors and Assessments: Officer assessments - when not to assess

As a general rule all errors should be corrected by assessment action. But there are a number of situations where an assessment may not be appropriate. These are shown in the following table:

Type of error… Action to take…
   
Small errors Do not raise an assessment to correct an error where the value falls below current “small error” limits in the next table.

Generally, do not raise an assessment where the gross under-declaration is less than £100.

Tell the business to make an appropriate adjustment on its next return and note your report in line with this.

Discuss small (under £100) over-declarations with the business and agree how such an error or series of errors might be corrected. Many businesses will be content to make an amendment on their next return, as this will reduce their administrative burdens.

Exceptions:

  • If any of these errors is a persistent inaccuracy, or you feel that the issue needs exceptional reinforcement, you may assess the business regardless of this limit.
  • You can raise an assessment where there is a net over-declaration by a business, however small, if the business insists on that.     
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Small errors

Examples of our policy on small errors can be summarised as follows.

Situation Action
   
Single isolated under-declaration of £75. Do not send assessment.
Single isolated under-declaration of £175. Send assessment.
Under-declaration of £75 - error of a kind previously found and drawn to business’s attention, although not previously assessed. Send assessment for £75.
Under-declaration of £75 and over-declaration of £50. Net sum of £25 under-declared. Do not send assessment.
Under-declaration of £125 and over-declaration of £50. Net sum of £75 under-declared. Send assessment.
Under-declaration of £50 and over-declaration of £75. Net sum of £25 over-declared. Discuss with business - business to amend next return, or send (repayment) assessment for £25.
Show gross over- and under- declarations separately - do not net off.    
  Net over-declaration over £100. Send assessment.

Note: In all cases where an assessment is not ordinarily to be sent the error should be discussed with the business and agreement sought that the error will be corrected on the next return. If there is no agreement to amend the error on the next return an assessment should be sent.