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HMRC internal manual

VAT Assessments and Error Correction

VALID computer print outs: D2003 - 2004 Analysis of method and reason codes

These prints provide information for local management relating to the basis upon which misdeclarations are identified and assessed.

Examination of these prints can identify the degree of usage of the various codes by assessing officers.

These prints are produced on a monthly basis and can also be requested on an ad hoc basis through special interrogation.