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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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Circumstances that affect assessments: Procedures for dealing with amounts due to redundant traders

If an amount of tax due to the trader is discovered on a visit or by error correction notification, the trader should be notified of the tax repayable by using one of the normal assessment notification letters currently available on SEES. You should produce three copies of the letter and distribute it as follows

  • the original to the trader
  • a copy to Debt Management and Banking, Accounting & Adjustments, Regian House, Liverpool
  • a copy should be retained in the trader’s folder.

If a manual repayment is to be made, you should send a form VAT915 to Debt Management and Banking, Accounting & Adjustments, along with their copy of the letter.

The VAT915 should state the full name and address to which the payment should be made. The memo should be countersigned in accordance with current practice.

It important to note that error correction notifications should be subject to normal credibility checks, see VAEC8000.