VAEC2190 - Types of assessment: Prime assessments information: Computer system keying error

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

When an error is made keying the assessment into the computer system, corrective action is required to increase or decrease the amount on file to the true figure assessed, as notified to the trader.

The trader’s accounting file is amended using Form VAT146, keyed in on the VALID computer system and authorised at the appropriate level.