Skip to content
Solved

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

From HM Revenue & Customs · VAT Assessments and Error Correction

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.