VAEC8210 - Error Correction for VAT: Error returns: Evasion or suspected evasion
Where a queried return is rendered in a case of evasion or suspected evasion you must not request that the trader performs an error correction to the return.
Officers engaged on specialist investigation duties that need to make return adjustments under this subsection should adhere to the guidance contained in the Special Civil Investigations Guidance, see SCIG01000.