VAEC2980 | Section 73(1) and 73(2) assessments: Interrelated errors

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.

You should only make assessments to reallocate VAT from one accounting period to another as a result of inter-related errors, where both periods are within four years of the date the assessment is made

For Example: tax point errors - but this exception does not apply to error corrections, see VAEC7340. Where one of the periods is more than three years old, you should not assess for either period to reallocate VAT.