If a computer error message shows a difference between the
trustee’s figure and the computer calculated figure,
(including the total tax), you may over-ride the error and accept
the trustee’s figure.
The computer does not have any upper limit on the amount
that can be accepted.
If the difference is small the trustee’s figure should
be accepted to avoid repairing a small amount.
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 trustee’s figure.
