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HMRC internal manual

VAT Assessments and Error Correction

Error correction for VAT: Credibility queries: Part payment for a queried period procedures

Retain the UCRE Add a secure note to the UCRE advising that a part repayment has been requested.

Raise a VAT 915 requesting a part payment to be made.

The VAT 915 should be countersigned at the appropriate local level and forwarded to the Credibility team in tray 321CRED1.