Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
, see all updates

Introduction: Who is this guidance for

This guidance is the main reference material for people in HMRC who may have to deal with the implementation of VAT assessments, see VAEC2000.

It also covers staff in HMRC that deal with error corrections and adjustments on VAT returns, see VAEC7000.

All HMRC procedures and work systems that administer VAT assessments and error corrections are outlined in this guidance. The guidance will provide all managers and staff with guidelines relating to

  • departmental rules, and
  • general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.