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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
, see all updates

Prime assessments procedures: Assessment is to high or liability should be nil

A prime assessment may be raised and then it is discovered that assessment is too high or the traders liability is nil. If this happens and the

  • high assessment or nil liability is notified by the trader, see VAEC2630 
  • high assessment or nil liability is discovered by HMRC, see VAEC2640.