Your VAT return has been prepared by reference to the information with which we have been provided and, whilst every care has been taken to ensure that this information has been properly processed, HM Revenue & Customs state that responsibility for seeing the return is correct is ultimately your own.

Will you please, therefore, look carefully through the return and satisfy yourself that, so far as you are aware, the entries are complete and correct. In particular I would like you to ensure that no income has been omitted and that you agree with any estimates and/or assumptions we may have used in preparing the return.

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