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HMRC internal manual

VAT Assessments and Error Correction

Error correction for VAT returns: Processing: Initial check for credibility

Officers should check the credibility of the information provided to determine whether further information should be requested to verify the error notification. In particular, they should consider

  • electronic folder or local file details
  • history of disclosure
  • relationship to last visit
  • new registration
  • oral notifications not followed up in writing, and
  • large amounts in ‘gross amount over-declared box’ on VAT652.

In addition, the assessing time limits should be borne in mind, since HMRC may be time barred from making a recovery assessment should it subsequently be discovered that an error notification was incorrect.