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HMRC internal manual

VAT Assessments and Error Correction

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

Determine whether the notification is a disclosure for penalty purposes only, i.e. the value of the errors have been, or will be, adjusted in the return for the period of discovery.

In such circumstances a VAT assessment is not required, but liability to a penalty should be considered. See VAEC7680 and VAEC7690 for guidance on careless errors and disclosures.

See VAEC7150 for guidance on return adjustments and VAEC7170 and VAEC7180 for guidance on monetary limits.