VAEC7160 - Error correction for VAT: Correction methods: Return adjustment VAT account period

For details of the monetary limit for discovery periods

• beginning before 1 July 2008, see VAEC7170
• beginning on or after 1 July 2008, see VAEC7180
• some practical examples, see VAEC7190.

Note: The legislation for return adjustment VAT account periods is covered in SI 1995/2518/Reg34(6) and SI 1995/2518/Reg35.