51²è¹Ý

51²è¹Ý

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 51²è¹Ý, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
51²è¹Ý

Navigation menu

Menu
Search 51²è¹Ý

Services and information

  • 51²è¹Ý
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 51²è¹Ý is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

VAT Assessments and Error Correction

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
23 April 2025 - See all updates
  1. Back to contents
  2. VAEC1000

VAEC1400 - Powers of assessment: Best judgement: Contents page

  1. VAEC1410
    The law
  2. VAEC1420
    Definition
  3. VAEC1430
    How it is determined by tribunal
  4. VAEC1431
    Convincing a tribunal
  5. VAEC1440
    Partial breach of requirements
  6. VAEC1450
    Lack of information
  7. VAEC1460
    General principles for calculating arrears
  8. VAEC1470
    Calculating arrears using observations
  9. VAEC1480
    Calculating arrears using invigilation
  10. VAEC1490
    Calculating arrears using mark-up
  11. VAEC1500
    Other methods used to calculate arrears
  12. VAEC1510
    Determine the overall credibility of your calculation
  13. VAEC1520
    Some remedies for invalid assessments
  14. VAEC1530
    Prime assessments
  15. VAEC1540
    Helpful pointers
  16. VAEC1550
    Consistency with direct taxes assessments
Previous page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 51²è¹Ý

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 51²è¹Ý

To help us improve 51²è¹Ý, we’d like to know more about your visit today. .

Services and information

  • 51²è¹Ý
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is 51²è¹Ý , except where otherwise stated