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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

General assessment procedures: contents

  1. VAEC6010
    General assessment procedures: Pre-assessment letter
  2. VAEC6020
    General assessment procedures: When to issue a pre-assessment letter
  3. VAEC6030
    General assessment procedures: Specimen pre-assessment letter
  4. VAEC6040
    General assessment procedures: What to do when pre-assessment letter issued
  5. VAEC6050
    General assessment procedures: The computer system
  6. VAEC6060
    General assessment procedures: Objectives and risks on the system
  7. VAEC6070
    General assessment procedures: Definition of an assessment
  8. VAEC6080
    General assessment procedures: Time limit implications in making and notifying assessments
  9. VAEC6090
    General assessment procedures: De minimis levels
  10. VAEC6100
    General assessment procedures: Who makes an assessment
  11. VAEC6110
    General assessment procedures: Importance of avoiding delay
  12. VAEC6111
    Interaction with inaccuracy penalties and importance of avoiding delay
  13. VAEC6120
    General assessment procedures: Accuracy checks
  14. VAEC6130
    General assessment procedures: Disclosure of calculations
  15. VAEC6140
    General assessment procedures: Accounting period has not yet ended
  16. VAEC6150
    General assessment procedures: Global or bulk assessments
  17. VAEC6160
    General assessment procedures: Difficulty in attributing VAT to accounting periods
  18. VAEC6170
    General assessment procedures: Assessments to partnerships
  19. VAEC6180
    General assessment procedures: Assessments to VAT groups registrations
  20. VAEC6181
    General assessment procedures: Change in representative member
  21. VAEC6190
    General assessment procedures: Assessments to missing traders
  22. VAEC6200
    General assessment procedures: Supplementary assessments
  23. VAEC6210
    General assessment procedures: When to use supplementary assessments
  24. VAEC6220
    General assessment procedures: Payment of assessments