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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
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Types of assessment: Prime assessments information: Computer system keying error

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.