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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Voluntary disclosures: timing of a voluntary disclosure

  • the business discovered the errors earlier and disclosed them only because of being told that a visit was to be made; or
  • the disclosure during or after a visit was prompted by your enquiries into the business’s VAT affairs.

You should ensure that businesses are as free as possible to make voluntary disclosures. In practice the general rule should be to accept all voluntary disclosures unless you believe the voluntary disclosure procedures are being abused. By taking a flexible approach, you will avoid discouraging the business from bringing errors to notice or account that do not form part of your current intervention.