PART 6Corrections and omissions
Digital records – corrections and omissionsI117
1
Where a relevant person discovers an error or omission in their digital records, the relevant person must correct the digital records as soon as possible.
2
Paragraph (3) applies where—
a
in consequence of such an error or omission a quarterly update is provided to HMRC which contains incorrect or incomplete information; and
b
F1the final quarterly update has not been provided for the relevant period to which the quarterly update applies.
3
The relevant person must provide the correct or complete information to HMRC when the relevant person next provides—
a
a quarterly update F2...