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HMRC internal manual

VAT Assessments and Error Correction

Error correction for VAT returns: Processing: Priority order

Error correction notifications that may result in a repayment should be processed as quickly as possible subject to the normal verification procedures. This is to ensure that the person receives any repayment promptly.

The following priority order is suggested

  • net over declarations
  • net under declarations received without any remittances
  • net under declarations, remittance received in DMB
  • net under declarations, remittance received at the local office.

These priorities should be viewed in terms of the risk and value of the error correction. Time limits for processing notifications should be set by Senior Management.