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HMRC internal manual

VAT Assessments and Error Correction

VALID computer print outs: Notes for managers

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

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.