VAEC7801 | Error correction for VAT returns: Processing: Introduction

This section provides guidance on the processing of error corrections and should be read in conjunction with the Business Guidance Note 073/09 VAT Mainframe Manual Process: New Penalties for Inaccuracies.

For guidance on

• Priority order, see VAEC7810

• Initial checks, see VAEC7820 to VAEC7850

• Notifying HMRC of errors, see VAEC7900

• Assessment, see VAEC7950

• Voluntary payments VAEC8000

• Under-declarations and repayment supplement, see VAEC8050.