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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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Introduction: Legislation that supports VAT assessments

All earlier Finance Acts and VAT Acts are now consolidated in the VAT Act 1994 (VATA).

The power for HMRC to assess VAT is contained in VATA 1994, Section 73.

Assessments are normally raised under subsections 1 and 2 of Section 73, see VAEC1110.