VAT Assessments and Error Correction

VAEC2190 - Types of assessment: Prime assessments information: Computer system keying error

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

When an error is made keying the assessment into the computer system, corrective action is required to increase or decrease the amount on file to the true figure assessed, as notified to the trader.

The trader’s accounting file is amended using Form VAT146, keyed in on the VALID computer system and authorised at the appropriate level.