- HMRC manual on Assessments and Error Correction updated on 15 October 2024
- Guidance for HMRC inspectors and advisers on assessments and error correction
- Covers General assessment procedures and importance of avoiding delay
- Topics include Making Tax Digital for Business, powers of assessment, VAT assessments, error correction, remission of tax
- Refers to up-to-date guidance on reasonable excuse as a defence against penalties and interest
- More information on avoiding MTD penalties, disclosure of avoidance schemes, error reporting, online service for error correction, and error disclosure under £10,000
Source: deeksvat.co.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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