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HMRC internal manual

VAT Assessments and Error Correction

Updates: VAT Assessments and Error Correction

2016

published amendments

Circumstances that affect assessments: Procedures for dealing with amounts due to redundant traders
Address in second bullet point amended
Protective assessments: Action following an adverse judgement
Address amended in second to last paragraph
General assessment procedures: Accounting period has not yet ended
Address in last paragraph amended
Power of assessment: Evidence of fact: Definition of comes to their knowledge
Amended throughout
Power of assessment: Evidence of fact: Definition of sufficient
Amended throughout

published amendments

Error correction for VAT: Correction methods: VAT Error Correction Teams
Address amended
Error correction for VAT returns: Processing: Voluntary payments
Minor grammatical errors corrected
Recovery assessments: Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services
Cumbernauld Accounting Team telephone number changed to 03000 583774
Recovery assessments: Section 73(7A) assessments- VAT assessments on fiscal warehousekeepers
Cumbernauld Accounting Team telephone number changed to 03000 583774
Demand for VAT: Recovering a debt to the Crown: Procedure table
Cumbernauld Tax Accounts Processing Centre telephone number changed to 03000 583774
Demand for VAT: Recovering a debt to the Crown: Recovery powers
Amendment made to the sixth paragraph

published amendments

Powers of assessment: VAT assessment powers: The two year rule
Review date amended

published amendments

How to assess and correct: Assessment procedures: Completing form VAT641
Second bullet point under the Interest Inhibit part amended
Circumstances that affect assessments: Procedures for dealing with amounts due from redundant traders
Amended to state that only three copies of the letter are needed and what to do with the three copies

published amendments

How to assess and correct: Assessment procedures: Completing form VAT641
Further guidance added

published amendments

Error correction for VAT: Correction methods: VAT Error Correction Teams
Telephone number amended
Circumstances that affect assessments: Insolvent traders
The links to the Insolvency Manual have been removed

published amendments

Demand for VAT: Recovering a debt to the Crown: Procedure table
Email address for Copy 2 bullet point under the subheading Demand Letter has been amended
Types of assessment: Prime assessment information: Legal powers and right of appeal
Legislation amended in fifth paragraph from 'Section 83(p)' to 'Section 83(1)(p)'

published amendments

VAT refund claims: Under Section 80 VATA 94 for recovery of over-declared VAT
Typo error

2017

published amendments

How to assess and correct: VAT Amendments: Completing VAT643
Minor reformatting change
How to assess and correct: Error correction procedures: Completing VAT642
Minor reformatting change
How to assess and correct: Assessment procedures: VAT655 Notice of assessment and over-declarations
Minor reformatting change
How to assess and correct: Assessment procedures: Completing form VAT641
Minor reformatting change
VAT assessment forms: Non receipt of VAT655 by issuing officer
Minor reformatting change
VAT assessments: types of assessment: protective assessments: about protective assessments
Minor reformatting change
Recovery assessments: Section 80B(1) Example 1
Minor reformatting change
Recovery assessments: Section 80B(1B) Example 3
Minor reformatting change
Recovery assessments: Section 80B(1B) Example 2
Minor reformatting change
Recovery assessments: Section 80B(1B) Example 1
Minor reformatting change
Recovery assessments: Recovery where payment return becomes repayment prior to 26th May 2005
Minor reformatting change
Prime assessments procedures: Examples of the final period calculation
Minor reformatting change

published amendments

Error correction for VAT: Correction methods: VAT Error Correction Teams
Address amended

published amendments

Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies
Link amended to new intranet page
Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors disclosures
Links amended to new intranet pages
Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors
Link amended to new intranet page
Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009 non careless errors
Link amended to new intranet page
Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009
Links amended to new intranet pages
Error correction for VAT returns: Interest and penalties: Return period with a due date before 1 April 2009
Links amended to new intranet pages
Error correction for VAT returns: Interest and penalties, Default interest
Link amended to new intranet page
Error correction for VAT returns: Time limits: Introduction
Links amended to new intranet pages
Interaction with inaccuracy penalties and importance of avoiding delay
Link amended to new intranet page
Recovery assessments: Section 80B assessments unjust enrichment
Link amended to new intranet page
Recovery assessments: Under Section 80(4A) and Section 78(A)
Link amended to new intranet page
Recovery assessments: Default interest for VAT under-declared on returns
Link amended to new intranet page
Recovery assessments: Default interest on recovery of VAT credit
Link amended to new intranet page
Circumstances that affect assessments: Transfer of a going concern
Links amended to new intranet pages
Section 73(1) and 73(2) assessments: Evasion
Links amended to new intranet pages
Section 73(1) and 73(2) assessments: Inaccuracies and amendments to potential lost revenue (PLR)
Link amended to new intranet page
Prime assessment procedures: Additional assessment followed by receipt of an unacceptable return
Link amended to new intranet page
Prime assessment procedures: Additional assessment followed by receipt of an acceptable return
Link amended to new intranet page
Prime assessments procedures: Schedule 24 penalties for under assessments
Links amended to new intranet pages
Powers of assessment: VAT assessment powers: Time limits for long first period return assessments
Links amended to new intranet pages
Powers of assessment: VAT assessment powers: Assessments for deceased traders time limits
Links amended to new intranet pages

published amendments

Remission of tax: Overview
Link amended to new intranet page
Demand for VAT: Recovering a debt to the Crown: Procedure table
Links amended to new intranet pages
Demand for VAT: recovering a debt to the Crown: incorrectly charged VAT penalties
Links amended to new intranet pages
VALID computer print outs: D2211 and D2223 Weekly report of potential penalty
Minor reformatting
Link amended to new intranet page
How to assess and correct: Withdrawal of assessments: Form VAT644
Link amended to new intranet page
How to assess and correct: VAT Amendments: Resulting from a tribunal decision
Link amended to new intranet page
How to assess and correct: VAT Amendments: Completing VAT643
Links amended to new intranet pages
How to assess and correct: Error correction procedures: VAT657 Assessment details by period
Link amended to new intranet page
How to assess and correct: Error correction procedures: VAT642 post processing action
Link amended to new intranet page
How to assess and correct: Error correction procedures: Completing VAT642
Link amended
Links amended to new intranet pages
How to assess and correct: Error correction procedures: When form VAT642 should not be used
Link amended to new intranet page
How to assess and correct: Assessment procedures: VAT641 best practice
Minor reformatting
Link amended to new intranet page
How to assess and correct: Assessment procedures: Completing form VAT641
Links amended to new intranet pages
Error correction for VAT: Credibility queries: Treatment of errors recorded on next return
Links amended to new intranet pages
VAT refund claims: Under Regulation 29 for late claims of input tax
Link amended to new intranet page
VAT refund claims: Under Section 80 VATA 94 for recovery of over-declared VAT
Links amended to new intranet pages
Error correction for VAT returns: Processing: Assessments amalgamation
Link amended to new intranet page

published amendments

Types of assessment: contents
Minor reformatting change
VAT assessments: contents
Minor formatting change

published amendments

VAT assessments: types of assessment: protective assessments: contents
Minor re-formatting
Section entirely re-written, new guidance page titles and pages VAEC5570, VAEC5580 and VAEC5590 removed
VAT assessments: types of assessment: protective assessments: an example
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: appeals
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: when does HMRC make protective assessments
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: what happens when the litigation is finally decided
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: what about further returns and claims
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: about protective assessments
New page title and guidance entirely re-written

published amendments

Demand for VAT: Recovering a debt to the Crown: Recovery powers
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
How to assess and correct: VAT Amendments: VAT656 details of period section
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
Circumstances that affect assessments: Transfer of a going concern
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
Introduction: Where to go for advice
'Central Policy' changed to 'Process Design & Excellence'. And 'Tax Administration Advice' changed to 'Tax Administration, Litigation and Advice (TALA)'
Power of assessment: Best judgement: Some remedies for invalid assessments
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'

published amendments

Error correction for VAT: Correction methods: VAT Error Correction Teams
Address amended