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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

The audit process: estimation for completion of VAT return: introduction

Detailed instructions concerning estimation of both output and input tax on returns are contained in the VAT Accounting Manual at VATAC2000.

If a scheme of estimation is already being applied, it is to be confirmed that:

  • it has been officially authorised
  • the trader is still eligible to use the scheme
  • the approval on file is still valid.

Most authorisations are given to address a short-term problem only.