Error correction for VAT: Correction methods: Return adjustment VAT account period
For details of the monetary limit for discovery periods
- beginning before 1 July 2008, see VAEC7170
- beginning on or after 1 July 2008, see VAEC7180
- some practical examples, see VAEC7190.
Note: The legislation for return adjustment VAT account periods is covered in SI 1995/2518/Reg34(6) and SI 1995/2518/Reg35.