VAEC8310 - Error correction for VAT: Credibility queries: Introduction
The basic purpose of centrally checking the credibility of returns is to protect HMRC.
Credibility checks on traders’ returns are designed to direct early attention to inconsistencies on both payment and repayment returns so that any anomalies are discovered sooner than might otherwise be the case under the normal assurance cycle.
If a return fails credibility checks and is selected for verification, a Credibility Query will be sent to the Regional Office for assurance purposes either pre-repayment or post-repayment.
Note: Priority must clearly be given to pre-repayment enquiries.