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HMRC internal manual

VAT Assessments and Error Correction

Remission of tax: Overview

Extra statutory concession 3.5: ‘Misdirection’ was withdrawn with effect from the 1 April 2009. Extra statutory concession 3.4: ‘Misunderstanding by a VAT trader’ was withdrawn with effect from 1 January 2012.

There may however be grounds for consideration of an individual remission but such cases are likely to be exceptional. See HMRC Tax Accounting Policies: Revenue Losses for more information on this.

Guidance on procedures for complaints can be found in the Admin Law Manual (ADLM).