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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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How to assess and correct: Assessment procedures: VAT34 Assessment notes


The VALID post input control seat should include a copy of the notes in the envelope with the trader’s copy of the assessment or correction.

Supply of the VAT 34

A supply of VAT 34s should be maintained at the local office.

Amendment of the notes

The notes require amendment from time to time and you should be alert to these changes to ensure that current copies are being issued.