INCHP02540 - General: errors having wider implication

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

If an officer dealing with an amendment considers the circumstances of any particular error indicates a weakness in Departmental procedure or a similar error or omission may have occurred on other entries by the same importer the case should be reported to the audit team in Liverpool.