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HMRC internal manual

VAT Assessments and Error Correction

VALID computer print outs: Notes for managers

This section describes the Departmental information prints which should be used in relation to officer’s assessments and error correction.

The action required is identified and some potential risks have been indicated.

The prints described will assist you in

  • assessing and countering risks
  • obtaining management assurance that the actions taken are valid when

    • raising, reducing or withdrawing assessments, tax, penalty or interest, and
    • the setting of inhibit signals.