APD7240 - Assessments and voluntary disclosures: Officers' assessments: Audit trail - completing form APD641 Officer’s Assessment/Voluntary Disclosure

How do I complete Form APD 641?

Form APD641 is input to the computer by CCU to update the trader’s record when an assessment/voluntary disclosure is to be issued. Input of an APD641 automatically generates an APD35 (Notice of Assessment) or an APD36 (Notice of Assessment - Voluntary Disclosure).

Box Instructions for completion
   
Trader’s name To be completed by the officer making the assessment. If you are aware of a change in address details, you should ensure that amendment action is taken before the input of the APD641.
Line count This box should contain the total number of detail lines completed for the assessment. The APD641 can accommodate 10 detail lines. If the assessment/vol disc exceeds 10 lines, you will need to use more than one form. In these cases you should note clearly on the first form “CONTINUATION FORM USED” and on all continuation forms note “CONTINUATION FORM”. You should note the total number of lines used in the line count box on the final form. If a line is deleted (for example because the wrong details have been entered) you should amend the line reference for subsequent lines as appropriate. You should rule through unused lines.
Registration number Insert the trader’s APD registration number.
Officer’s assessment/voluntary disclosure Tick as appropriate.
Period ref Insert the prescribed accounting period in which the error occurred (for example January 1995 = 01 95). There is a facility to complete a maximum of 6 detail lines per accounting period.
Due to Customs and Excise/HMRC You should only insert underdeclarations in this column (that is types 1 and 2).
Due from customs and Excise/ HMRC Overdeclarations only should be inserted in this column (that is type 0).
Type code You must enter a type code for each detail line you complete
Method code To be completed for each line of the assessment. Not required for a voluntary disclosure.
Reason code To be completed for each line of the assessment. Not required for a voluntary disclosure.
Inhibit invest You must complete an interest inhibit code for each line of the assessment.
Total You should insert the total amounts for each column in these boxes. If more than one APD641 has been used you should rule through the total boxes on the APD641 and insert the totals on the last APD641.
Net amount due from/to Customs and Excise/ HMRC This is the net value of the Due to and Due from Total boxes. You should also delete To/From as appropriate. If more than one APD641 has been used you should rule through the net amount boxes on the APD641 and insert the net amount on the last APD641.
Assessing officer’s signature To be signed by the officer making the assessment/ voluntary disclosure. *
Checking officer To be completed by the officer checking the assessment - see step 5 in APD7230 for details of the function of the checking officer.*
Countersigning officer Signature required for all net overdeclarations as outlined in APD12000. See step 5 in APD7230 for details of the function of the countersigning officer.*
Assessing officer’s date stamp To be stamped by the officer making the assessment to show completion date of the APD641. If more than one form is used, all sheets should be stamped.
Page….of…. You should complete this on all APD641s to ensure that no pages are missed out when the assessment is being keyed.

*if more than one APD641 your signature should be on the last APD641.

Also note:

  • You should rule through any unused boxes or lines.
  • You should not net off under and overdeclarations in the same period. The computer will accumulate individual line totals to give an overall total for the period.
  • It is unwise to group “constituent parts” of an underdeclaration together on one line for a single period, that is where there is more than one method/reason code for the same period. If the trader later appeals, you may wish to exclude or mitigate a single element.
  • You should enter whole pounds in the “due to” and “due from” columns.
  • You should not enter due to and due from amounts on the same line.