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HMRC internal manual

Compliance Handbook

Charging penalties: Calculating penalties: Potential Lost Revenue (PLR): obtaining the PLR in VAT Mainframe cases: introduction

Forms VAT641/642 are used to obtain the PLR in VAT Mainframe (VMF) cases.

The VAT641/642 includes new penalties information so that the VMF is updated with penalty assessments. There are also revised versions of the VAT292, VAT642, VAT643 and VAT651. You can find these forms by selecting NPPS Toolkit in SEES and selecting the Indirect Taxes tab from the toolbar.

To minimise data security risks and ensure the most efficient transfer of information, electronic forms, where available, are to be used. The submission of electronic VALID forms should be by Electronic Folder (EF).

Pre-repayment cases differ from the standard VAT penalty process as a VAT641 is not used.