天美影院

As a general rule all errors should be corrected by assessment action. But there are a number of situations where an assessment may not be appropriate. These are shown in the following table:

Type of error鈥�	Action to take鈥�
Small errors	Do not raise an assessment to correct an error where the value falls below current 鈥渟mall error鈥� limits in the next table.\nGenerally, do not raise an assessment where the gross under-declaration is less than 拢100.\nTell the business to make an appropriate adjustment on its next return and note your report in line with this.\nDiscuss small (under 拢100) over-declarations with the business and agree how such an error or series of errors might be corrected. Many businesses will be content to make an amendment on their next return, as this will reduce their administrative burdens.\nExceptions:\n- If any of these errors is a persistent inaccuracy, or you feel that the issue needs exceptional reinforcement, you may assess the business regardless of this limit.\n- You can raise an assessment where there is a net over-declaration by a business, however small, if the business insists on that.
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Small errors

Examples of our policy on small errors can be summarised as follows.

Situation	Action
Single isolated under-declaration of 拢75.	Do not send assessment.
Single isolated under-declaration of 拢175.	Send assessment.
Under-declaration of 拢75 - error of a kind previously found and drawn to business鈥檚 attention, although not previously assessed.	Send assessment for 拢75.
Under-declaration of 拢75 and over-declaration of 拢50. Net sum of 拢25 under-declared.	Do not send assessment.
Under-declaration of 拢125 and over-declaration of 拢50. Net sum of 拢75 under-declared.	Send assessment.
Under-declaration of 拢50 and over-declaration of 拢75. Net sum of 拢25 over-declared.	Discuss with business - business to amend next return, or send (repayment) assessment for 拢25.\nShow gross over- and under- declarations separately - do not net off.
Net over-declaration over 拢100.	Send assessment.

Note: In all cases where an assessment is not ordinarily to be sent the error should be discussed with the business and agreement sought that the error will be corrected on the next return. If there is no agreement to amend the error on the next return an assessment should be sent.