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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Voluntary disclosures: introduction to the general principles of voluntary disclosure (error corrections by business)

Guidance on the law and procedures that allow businesses to correct VAT errors and make adjustments or refund claims is contained within VAEC VAT Assessments and Error Correction. In particular this guidance explains the correction of error procedures and regulations that enable businesses to make adjustments or refund claims.

The main inducement for businesses to make a voluntary disclosure is to avoid misdeclaration penalty.