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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

Recovery assessments: contents

  1. VAEC4010
    Recovery Assessments: Introduction
  2. VAEC4011
    Recovery Assessments: Following a mistake of law
  3. VAEC4020
    Recovery Assessments: Legal provisions for recovery
  4. VAEC4030
    Recovery Assessments: Time limits for Section 80(4A)
  5. VAEC4050
    Recovery Assessments: Recovery of incorrectly claimed VAT credit
  6. VAEC4060
    Recovery Assessments: Time limits for Section 73(2) assessments
  7. VAEC4070
    Recovery Assessments: Period to assess under Section 73(2)
  8. VAEC4080
    Recovery Assessments: Incorrect error correction prior to 26th May 2005
  9. VAEC4090
    Recovery assessments: Recovery of VAT credit claimed on a VAT return
  10. VAEC4100
    Recovery assessments: Recovery of incorrect late claims to input tax
  11. VAEC4120
    Recovery assessments: Recovery of incorrectly combined claims made prior to 26th May 2005
  12. VAEC4130
    Recovery assessments: Recovery where payment return becomes repayment prior to 26th May 2005
  13. VAEC4140
    Recovery assessments: Recovery of statutory interest under Section 78A
  14. VAEC4300
    Recovery assessments: Default interest on Section 80(4A) and Section 78A assessments
  15. VAEC4400
    Recovery assessments: Default interest on recovery of VAT credit
  16. VAEC4500
    Recovery assessments: Default interest for VAT under-declared on returns
  17. VAEC5000
    Recovery assessments: Under Section 80(4A) and Section 78(A)
  18. VAEC5010
    Recovery assessments: Section 80(4A) and Section 78A procedures
  19. VAEC5100
    Recovery assessments: Section 73(7) assessments
  20. VAEC5101
    Recovery assessments: Section 73(7A) assessments- VAT assessments on fiscal warehousekeepers
  21. VAEC5102
    Recovery assessments: Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services
  22. VAEC5110
    Recovery assessments: Section 80B assessments unjust enrichment
  23. VAEC5120
    Recovery assessments: Section 80B procedures
  24. VAEC5130
    Recovery assessments: Section 80B(1B) Example 1
  25. VAEC5140
    Recovery assessments: Section 80B(1B) Example 2
  26. VAEC5150
    Recovery assessments: Section 80B(1B) Example 3
  27. VAEC5160
    Recovery assessments: Section 80B(1) Example 1
  28. VAEC5170
    Recovery assessments: Schedule 9A paragraph 6(1) assessments