- HMRC internal manual on VAT Assessments and Error Correction
- Guidance on issuing, amending, and withdrawing assessments and error corrections
- Main reference material for HMRC staff dealing with VAT assessments and error corrections
- Covers procedures and work systems for administering VAT assessments and error corrections
- Aimed at HMRC staff, not to be relied upon by businesses for calculating 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.
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