If a computer error message shows a difference between the
figure supplied and the computer calculated figure you may
over-ride the error and accept the supplied figure.
There is no computer limit on the amount that can be
accepted.
You must always make a note against the return entry where you
have accepted the figure.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
There may not be an error even though a computer message is
displayed and there will be cases where there is an error but you
cannot identify the cause. If you have difficulty in identifying
the error you must accept the taxpayer’s figure.
If the error is caused by the taxpayer leaving a box empty
and you decide to accept the empty box, you must enter 0 (zero) in
the box before you type ‘A’ to accept. If this is not
done the return will be rejected by the main computer as the accept
signal is not stored by LDC without a 0 (zero) entry.
If a computer warning message is displayed you should select
the [Close] button (1996/97) or [Noted] button (1997/98) if you
have copied the amount correctly, there is no need to note the
entry as accepted.
