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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Voluntary disclosures: the use of discretion

  • we want to encourage businesses to make voluntary disclosures, freeing up assurance resources for more productive work.
  • we want to discourage businesses from waiting until enquiries have begun before checking for errors and disclosing them simply to avoid misdeclaration penalty.