VAT Assessments and Error Correction.
HMRC has updated its guidance regarding the issuing, amendment, and withdrawal of VAT assessments and error correction notices. This information applies to VAT-registered businesses that need to rectify reporting mistakes or respond to an assessment from HMRC. The guidance also directs users to the CH160000 manual for current information on what constitutes a reasonable excuse for errors.
Source: https://www.gov.uk/hmrc-internal-manuals/vat-assessments-and-error-correction. Summarised automatically from the official source — general information, not advice.