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HMRC internal manual

VAT Assessments and Error Correction

Error correction for VAT: Correction methods: VAT Error Correction Teams

Separate notification of error corrections should include the person’s VAT registration number and be sent to the VAT Error Correction Team (VATEC) office:

HM Revenue and Customs
VAT Error Corrections Team
Business Tax Operations Unit
SO864
Newcastle
NE98 1ZZ

Tel: 03000 524 047