VAEC7950 - Error correction for VAT returns: Processing: Assessments

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.

If an assessment is required following completion of the verification process

• check the VISION computer system for

• Change of registration details
• Repayment inhibits signals - if any set, refer to the officer who set the inhibit signal, and
• Insolvency indicator - if the periods being disclosed include any that are equal to or earlier than the person’s relevant date, you should refer to DMB.

• ensure remittance amount and date of receipt boxes are correctly recorded, and
• complete VAT480 to adjust output / input values where appropriate

You may find it useful to combine error corrections and officers assessments which are waiting for processing at the same time. For further guidance on amalgamating, see VAEC7960.