Summary

Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.

Contents

  1. VAEC0100
    Introduction: contents
  2. VAEC0200
    Making Tax Digital for Business (MTD) - how to deal with MTD customers
  3. VAEC1000
    Powers of assessment: contents
  4. VAEC2000
    VAT assessments: contents
  5. VAEC7000
    Error correction for VAT: contents
  6. VAEC8500
    How to assess and correct: contents
  7. VAEC9300
    VALID computer print outs: contents
  8. VAEC9500
    Demand for VAT: contents
  9. VAEC9950
    Remission of tax: contents