VAEC2900 - Section 73(1) and 73(2) assessments: Contents page

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

1. VAEC2910

   Introduction
2. VAEC2920

   Explanation of the law
3. VAEC2930

   Definition of underdeclaration and over declaration
4. VAEC2940

   Distinction between the two
5. VAEC2950

   Definition of underpayment and overpayment
6. VAEC2960

   Distinction between tax declared and tax paid
7. VAEC2970

   Inaccuracies and amendments to potential lost revenue (PLR)
8. VAEC2980

   Interrelated errors
9. VAEC2990

   Evasion
10. VAEC3000

    Establishing the basis for assessment
11. VAEC3010

    Arrears, tax inclusive or tax exclusive
12. VAEC3020

    Tax incorrectly invoiced
13. VAEC3030

    Retail schemes involved
14. VAEC3031

    Trader has used a scheme for which they are not eligible
15. VAEC3032

    Trader changes a scheme without authority
16. VAEC3033

    Trader operates an eligible retail scheme
17. VAEC3040

    Allowance for input tax
18. VAEC3050

    Use of annual accounts