VAEC7830 | Error correction for VAT returns: Processing: Initial check for completeness

There are several ways of dealing with incorrect or incomplete error notifications, depending on whether a remittance was enclosed and whether made by letter or by an error correction notification.

Remittance received, with accompanying letter or an error correction notification

• Provide DMB with details of the remittance and how to appropriate on form VAT915.

• Phone the person and request the missing details in writing.

• If no reply within 14 days, or written response fails to resolve the open issues, contact by phone / letter

• If no reply within 14 days pass to supervisor for decision on whether to refer for a visit.

No remittance received

Error correction notification:

• Phone the person and request the missing details in writing, or return the form to the person with a request that it be amended / completed.

• If no reply within 14 days, or written response fails to resolve the open issues, contact by phone / letter

• If no reply within 14 days pass to supervisor for decision on whether to refer for a visit.

Notification by letter:

• Send a letter to the person explaining why the error notification cannot be accepted.

• If no reply within 14 days, or written response fails to resolve the open issues, contact by phone / letter

• If no reply within 14 days pass to supervisor for decision on whether to refer for a visit.