Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Voluntary disclosures: recording NAL from voluntary disclosures on OPs

Credit must not be taken by an officer for ‘Unprompted’ voluntary disclosures which are made by traders who have not been contacted by the Department, for the purposes of arranging a visit or to discuss their tax affairs.

Important Note:

The table below applies when adjusting voluntary disclosures on a line by line basis assuming

(a) ‘prompted’ status

(b) multi line adjustment.

This latter comment applies equally to disclosures that are presented in the form of period totals (each on its own line), that are themselves an amalgamation of adjustments, and to disclosures declared as multiple individual lines per Period.

Vol Disc line Adjustment against Vol Disc line(s) Vat 641 Action OPS
       
Overdec Unchanged Original VD overdec value - V641 coded as Vol Disc Full value of prompted Vol Disc - overdec
  Overdec increased Extra line on V641- treated as fresh unprompted Overdec Full value of both overdecs
  Reduced but remains as Overdec Residual Vol Disc amount code as Vol Disc (Overdec) Reduced value of prompted Vol Disc
  Reduced to below overdec for example, becomes underdec Original VD Overdec ignored - V641 coded for new underdec Underdec value for new underdec plus Original claim
Under dec Unchanged Original VD Underdec value - V641 code as Vol Disc Full value of prompted Vol Disc - underdec
  Underdec increased Extra line on V641 - treated as fresh unprompted underdec Full value of both underdecs
  Reduced but remains as Underdec Residual Vol Disc amount coded as Vol Disc Reduced value of prompted Vol Disc
  Reduced from underdec to overdec Original Vol Disc ignored - new overdec for actual value Overdec value plus original Vol Disc value