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HMRC internal manual

Compliance Handbook

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): updating the VAT mainframe

When a VAT penalty assessment is amended, the VAT Mainframe (VMF) is updated by either the VAT Appeals team or the caseworker completing one of the following forms and sending it to the VALID team who will input it into the VMF.

  • VAT643 to amend the VAT641/VAT642 details, see VAEC9030.
  • VAT651 to amend the VAT292 details, see VCP10816.

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).