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HMRC internal manual

VAT Assessments and Error Correction

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.