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HMRC internal manual

VAT Assessments and Error Correction

VAT Assessment and Error Correction: recent changes

Below are details of the amendments that were published on 13 March 2014 (see the update index for all updates)

Page Details of update
VAEC1142 Clarification of one year evidence of facts rule to help officer’s ensure they do not fall out of time to make assessments.
VAEC1220 Provides further clarification of the one year evidence of facts rule in potentially lengthy cases involving fraud or deliberate behaviour.
VAEC4300 Guidance updated to relating to interest on recovery assessments.