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

From HM Revenue & Customs · VAT Assessments and Error Correction

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

Contents18 entries

  1. VAEC2910Section 73(1) and 73(2) assessments: Introduction
  2. VAEC2920Section 73(1) and 73(2) assessments: Explanation of the law
  3. VAEC2930Section 73(1) and 73(2) assessments: Definition of under declaration and over declaration
  4. VAEC2940Section 73(1) and 73(2) assessments: Distinction between the two
  5. VAEC2950Section 73(1) and 73(2) assessments: Definition of underpayment and overpayment
  6. VAEC2960Section 73(1) and 73(2) assessments: Distinction between tax declared and tax paid
  7. VAEC2970Section 73(1) and 73(2) assessments: Inaccuracies and amendments to potential lost revenue (PLR)
  8. VAEC2980Section 73(1) and 73(2) assessments: Interrelated errors
  9. VAEC2990Section 73(1) and 73(2) assessments: Evasion
  10. VAEC3000Section 73(1) and 73(2) assessments: Establishing the basis for assessment
  11. VAEC3010Section 73(1) and 73(2) assessments: Arrears; tax inclusive or tax exclusive
  12. VAEC3020Section 73(1) and 73(2) assessments: Tax incorrectly assessed
  13. VAEC3030Section 73(1) and 73(2) assessments: Retail schemes involved
  14. VAEC3031Section 73(1) and 73(2) assessments: Trader has used a scheme for which they are not eligible
  15. VAEC3032Section 73(1) and 73(2) assessments: Trader changes a scheme without authority
  16. VAEC3033Section 73(1) and 73(2) assessments: Trader operates an eligible retail scheme
  17. VAEC3040Section 73(1) and 73(2) assessments: Allowance for input tax
  18. VAEC3050Section 73(1) and 73(2) assessments: Use of annual accounts