- Guidance on VAT assessments and error correction, including issue, amendment, and withdrawal.
- For the most up-to-date guidance on reasonable excuse, refer to CH160000.
- Intended for HMRC staff involved in VAT assessments (VAEC2000) and error corrections/adjustments on VAT returns (VAEC7000).
- Outlines HMRC procedures and work systems for administering VAT assessments and error corrections.
- Provides guidelines on departmental rules and general advice on interpreting them.
- Not intended for businesses to calculate their taxes and duties.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
