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HMRC internal manual

VAT Assessments and Error Correction

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
24 February 2026 - See all updates

VAEC4000 - Recovery assessments: contents

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

  1. VAEC4010
    Introduction
  2. VAEC4011
    Following a mistake of law
  3. VAEC4020
    Legal provisions for recovery
  4. VAEC4030
    Time limits for section 80(4A)
  5. VAEC4050
    Recovery of incorrectly claimed VAT credit
  6. VAEC4060
    Time limits for Section 73(2) assessments
  7. VAEC4070
    Period to assess under Section 73(2)
  8. VAEC4080
    Incorrect error correction prior to 26th May 2005
  9. VAEC4090
    Recovery of VAT credit claimed on a VAT return
  10. VAEC4100
    Recovery of incorrect late claims to input tax
  11. VAEC4120
    Recovery of incorrectly combined claims made prior to 26th May 2005
  12. VAEC4130
    Recovery where payment return becomes repayment prior to 26th May 2005
  13. VAEC4140
    Recovery of statutory interest under Section 78A
  14. VAEC4300
    Default interest on Section 80(4A) and Section 78A assessments
  15. VAEC4400
    Default interest on recovery of VAT credit
  16. VAEC4500
    Default interest for VAT underdeclared on returns
  17. VAEC5000
    Under Section 80(4A) and Section 78(A)
  18. VAEC5010
    Section 80(4A) and Section 78A procedures
  19. VAEC5100
    Section 73(7) assessments
  20. VAEC5101
    Section 73(7A) assessments- VAT assessments on fiscal warehousekeepers
  21. VAEC5102
    Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services
  22. VAEC5110
    Section 80B assessments unjust enrichment
  23. VAEC5120
    Section 80B procedures
  24. VAEC5130
    Section 80B(1B) Example 1
  25. VAEC5140
    Section 80B(1B) Example 2
  26. VAEC5150
    Section 80B(1B) Example 3
  27. VAEC5160
    Section 80B(1) Example 1
  28. VAEC5170
    Schedule 9A paragraph 6(1) assessments