Updates: VAT Assessments and Error Correction
2024
General assessment procedures: Importance of avoiding delay
Link to Making Tax Digital Toolkit updated
Powers of assessment: VAT assessment powers: Out of time assessments
Link to HMRC Tax Accounting Policies: Revenue Losses updated
How to assess and correct: Assessment procedures: Completing form VAT641
Link to Making Tax Digital Toolkit updated
Error correction for VAT returns: Time limits: Introduction
Error correction notification added and VAT652 removed from the page
All guidance is now on ocelot manual has been archived
Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies
Reference to VAT652 removed from the page and error correction notification added.
Error correction for VAT returns: Processing: Initial check for credibility
Reference to VAT652 removed and error correction notification added to the page
How to assess and correct: Error correction procedures: When form VAT642 should not be used
Reference to VAT652 removed from the page
VAT652 removed from the page and replaced with Error correction notification
Error correction for VAT returns: Processing: Initial check for completeness
Reference to VAT652 removed and replaced with an error correction notification
VAT assessment forms: Countersigning roles and procedures
VAT562 removed and replaced with an error correction notification
Error correction for VAT: Correction methods: Separate notification
VAT652 removed and error correction notification added
Error correction for VAT: Correction methods: Monetary limit examples
Example 1 removed from the page
How to assess and correct: Assessment procedures: Completing form VAT641
Link added to VDIM3010 in Interest inhibit
2023
Making Tax Digital for Business (MTD) - how to deal with MTD customers
Links created to Compliance Support: Making Tax Digital Toolkit
Types of assessment: Prime assessment information: Notification forms
Making Tax Digital Toolkit updated
Making Tax Digital for Business (MTD) - how to deal with MTD customers
Link to new making tax digital guidance added
How to assess and correct: VAT Amendments: Form VAT643
New link added to ocelot version of the Making Tax Digital Toolkit.
Demand for VAT: Assessment is not appropriate: Introduction
Link to VAEC9560 amended to VAEC9570
How to assess and correct: Withdrawal of assessment; Processing and notification
Link to Making Tax Digital Toolkit updated
Demand for VAT: Assessment is not appropriate: Invoices issued by unauthorised person
Link to VAEC9620 amended to VAEC9660
Guidance amended under subheadings 'Assessment notification process', 'Assessment notification letter' and 'Accounting team'
Amended the letter for Assessment notification and the email address for Cumbernauld accounting office. Removed reference to TIme to pay requests from Accounting team section
Circumstances that affect assessments: dissolved traders
Link to Insolvency Profession - Dissolution and restoration added
Circumstances that affect assessments: Procedures for dealing with amounts due to redundant traders
Second paragraph updated to include SEES letters
Second paragraph amended to include another SEES letter
Power of assessment: Evidence of fact: Tax cases defining sufficient
New final paragraph added
Error correction for VAT returns: Processing: Under-declarations and repayment supplement
New final paragraph added
How to assess and correct: Error correction procedures: VAT642 post processing action
New final paragraph added
General assessment procedures: The computer system
New final paragraph added
Recovery assessments: Recovery of statutory interest under Section 78A
First paragraph amended
Recovery assessments: Default interest on Section 80(4A) and Section 78A assessments
First paragraph amended
Recovery assessments: Default interest on recovery of VAT credit
First paragraph amended
Recovery assessments: Default interest for VAT under-declared on returns
First paragraph amended
Recovery assessments: Under Section 80(4A) and Section 78(A)
First paragraph amended
Recovery assessments: Section 80(4A) and Section 78A procedures
First paragraph amended
VAT assessment forms: Production of VAT655
First paragraph amended
Error correction for VAT returns: Interest and penalties: contents
First paragraph amended
Error correction for VAT returns: Interest and penalties, Default interest
First paragraph amended
First paragraph amended
First paragraph amended
First paragraph amended
First paragraph amended
First paragraph amended
Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies
First paragraph amended
How to assess and correct: VAT Amendments: VAT656 summary of notice section
First paragraph amended
Powers of assessment: VAT assessment powers: Other legal powers to assess for VAT
First paragraph amended
How to assess and correct: VAT Amendments: VAT643 processing and notification
Guidance amended and new final paragraph added
2022
Recovery assessments: Recovery of statutory interest under Section 78A
Two new paragraphs added at the top of the page
Recovery assessments: Default interest on Section 80(4A) and Section 78A assessments
Two new paragraphs added at the top of the page
Recovery assessments: Default interest on recovery of VAT credit
Two new paragraphs added at the top of the page
Recovery assessments: Default interest for VAT under-declared on returns
Two new paragraphs added at the top of the page
Recovery assessments: Under Section 80(4A) and Section 78(A)
Two new paragraphs added at the top of the page
Recovery assessments: Section 80(4A) and Section 78A procedures
Two new paragraphs added at the top of the page
VAT assessment forms: Production of VAT655
Two new paragraphs added at the top of the page
Error correction for VAT returns: Interest and penalties: contents
New text added to the page
Error correction for VAT returns: Interest and penalties, Default interest
Two new paragraphs added at the top of the page
Two new paragraphs added at the top of the page
Two new paragraphs added at the top of the page
Two new paragraphs added at the top of the page
Two new paragraphs added at the top of the page
Two new paragraphs added at the top of the page
Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies
Two new paragraphs added at the top of the page
How to assess and correct: VAT Amendments: VAT656 summary of notice section
Two new paragraphs added at the top of the page
Powers of assessment: VAT assessment powers: Other legal powers to assess for VAT
Two new paragraphs added at the top of the page
Added further wording with an example and telling remove any reference to confirmation of the assessments being sent separately form the SEES letter
Circumstances that affect assessments: Deregistered traders
Added new Note at bottom of page - Note: Subject to time limits, assessments under section 73(1) can still be issued to cover periods before the date of deregistration.
How to assess and correct: Assessment procedures: Processing completed VAT641
Link to Electronic folder Process Guide added
How to assess and correct: Error correction procedures: VAT642 pre processing action
Link to Electronic Folder Process Guide added
How to assess and correct: VAT Amendments: VAT643 processing and notification
Link to Electronic Folder Process Guide added
Circumstances that affect assessments: Procedures for dealing with amounts due to redundant traders
Amendment to remove reference to Debt Management and Banking, Accounting & Adjustments, Liverpool and replace with EF Tray 566REDUN
Demand for VAT: Recovering a debt to the Crown: Procedure table
Guidance amended under subheading 'Consider a Penalty'
Broken link fixed
VAT Assessment and Error Correction: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction Manual: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction Handbook: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction Manual: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction Manual: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction Manual: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction Manual: recent changes
Page archived – Old legacy update page no longer required
VAT Assessment and Error Correction Manual: Update Index
Page archived – Old legacy update page no longer required
Error correction for VAT: Correction methods: VAT Error Correction Teams
Telephone number amended
2021
Types of assessment: Prime assessment information: Computer calculations formula 1
First subheading title amended
General assessment procedures: Assessments to partnerships
Spelling error corrected
How to assess and correct: Assessment procedures: Completing form VAT641
Guidance amended under subheading 'Completion of the VAT 641'
How to assess and correct: Error correction procedures: Completing VAT642
Guidance amended under subheading 'Completion of the VAT 642'
How to assess and correct: VAT Amendments: Completing VAT643
Guidance amended under subheading 'Completion of the VAT643'
Demand for VAT: Recovering a debt to the Crown: Procedure table
Guidance amended under subheading 'Demand Letter'
2020
How to assess and correct: Assessment procedures: VAT646 Officers assessment abort message
Third paragraph amended
Power of assessment: Best judgement: Some remedies for invalid assessments
Fourth paragraph amended
How to assess and correct: Withdrawal of assessment; Processing and notification
First paragraph under the subheading 'VAT644 processing' amended
Prime assessments procedures: High or nil liability notified by trader
Guidance amended
Guidance amended
Prime assessments procedures: Final period assessment for return covering last day of registration
Guidance amended
Introduction: Where to go for advice
Guidance amended to remove reference to TALA
Circumstances that affect assessments: Transfer of a going concern
Guidance amended to remove reference to TALA
Error Correction for VAT: Error returns: How to correct single registration number duplicate returns
Guidance amended to remove reference to TAA
Prime assessment procedures: Additional assessment followed by receipt of an unacceptable return
'VR7510' link amended to 'VRM8400'
VAT refund claims: Under Section 80 VATA 94 for recovery of over-declared VAT
Both hyperlinks amended to the correct pages
2019
Error correction for VAT returns: Processing: Form VAT642 checks
Final paragraph amended
VAT assessment forms: Non receipt of VAT655 by issuing officer
First paragraph amended
Error correction for VAT: Credibility queries: Pre repayment procedures
Two new two paragraphs added at the bottom of the page
Error correction for VAT: Credibility queries: Treatment of errors recorded on next return
Final paragraph removed
Introduction: Where to go for advice
Guidance amended throughout
How to assess and correct: Assessment procedures: Completing form VAT641
Guidance amended under the subheadings 'Period reference', 'Att (for Attribution code)' and 'Type code'
Circumstances that affect assessments: Redundant traders
Two new paragraphs added at the bottom of the page
First paragraph under the subheading 'Assessment notification letter' amended
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: contents
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: Legal powers and right of appeal
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: How the system works
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: Notification forms
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: Computer calculations
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: Computer calculations formula 1
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: Computer calculations formula 2
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessment information: Inhibit automatic issue of an assessment
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments information: Inhibit issue of assessments for first periods
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments information: Withdrawal of assessment
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments information: Computer system keying error
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments information: Batch 56 action notes
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments information: Batch 58 action notes
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments information: Manual calculation of assessment
Strapline added regarding Making Tax Digital and ETMP processes
Type of assessment: Prime assessments information: Deregistered traders
Strapline added regarding Making Tax Digital and ETMP processes
Type of assessment: Prime assessments information: The inflated assessment regime
Strapline added regarding Making Tax Digital and ETMP processes
Type of assessment: Prime assessments information: Considering evasion
Strapline added regarding Making Tax Digital and ETMP processes
Type of assessment: Prime assessments information: Additional assessments
Strapline added regarding Making Tax Digital and ETMP processes
Type of assessment: Prime assessments information: Return received after assessment raised
Strapline added regarding Making Tax Digital and ETMP processes
Type of assessment: Prime assessments information: D0904 report
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments introduction: D1090 report
Strapline added regarding Making Tax Digital and ETMP processes
Types of assessment: Prime assessments introduction: D1402 report
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Contents
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Completing forms VAT152 and VAT152A
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Final period assessment for return covering last day of registration
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Examples of the final period calculation
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Application of the inflated assessment regime
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Initial action when information obtained during visit to a trader
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Amount due readily reckonable
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Amount due not readily reckonable
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Assessment is too low
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Trader notifies you of a low assessment
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Schedule 24 penalties for under assessments
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Assessment is to high or liability should be nil
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: High or nil liability notified by trader
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: High or nil liability discovered by HMRC
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessment procedures: Subsequent assurance visit
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessment procedures: Additional assessment followed by receipt of an acceptable return
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessment procedures: Additional assessment followed by receipt of an unacceptable return
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessment procedures: Assessment not received by trader
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Contents page
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Introduction
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Explanation of the law
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Definition of under declaration and over declaration
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Distinction between the two
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Definition of underpayment and overpayment
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Distinction between tax declared and tax paid
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Inaccuracies and amendments to potential lost revenue (PLR)
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Interrelated errors
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Evasion
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Establishing the basis for assessment
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Arrears; tax inclusive or tax exclusive
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Tax incorrectly assessed
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Retail schemes involved
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Trader has used a scheme for which they are not eligible
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Trader changes a scheme without authority
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Trader operates an eligible retail scheme
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Allowance for input tax
Strapline added regarding Making Tax Digital and ETMP processes
Section 73(1) and 73(2) assessments: Use of annual accounts
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that may affect assessments: Contents
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that affect assessments: Introduction
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that affect assessments: Transfer of a going concern
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that affect assessments: Deregistered traders
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that affect assessments: Insolvent traders
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that affect assessments: dissolved traders
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that affect assessments: Redundant traders
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
Circumstances that affect assessments: Procedures for dealing with amounts due to redundant traders
Strapline added regarding Making Tax Digital and ETMP processes
Standard Notice 655 not appropriate: Contents page
Strapline added regarding Making Tax Digital and ETMP processes
Standard Notice 655 not appropriate: No prime assessment raised and no return received
Strapline added regarding Making Tax Digital and ETMP processes
Standard Notice 655 not appropriate: Invalid entry in the register
Strapline added regarding Making Tax Digital and ETMP processes
Standard Notice 655 not appropriate: Acquisition of certain goods by non taxable person
Strapline added regarding Making Tax Digital and ETMP processes
Standard Notice 655 not appropriate: Alternative assessments
Strapline added regarding Making Tax Digital and ETMP processes
Standard Notice 655 not appropriate: Recovery Assessments
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: contents
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Introduction
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Following a mistake of law
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Legal provisions for recovery
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Time limits for Section 80(4A)
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Recovery of incorrectly claimed VAT credit
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Time limits for Section 73(2) assessments
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Period to assess under Section 73(2)
Strapline added regarding Making Tax Digital and ETMP processes
Recovery Assessments: Incorrect error correction prior to 26th May 2005
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Recovery of VAT credit claimed on a VAT return
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Recovery of incorrect late claims to input tax
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Recovery of incorrectly combined claims made prior to 26th May 2005
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Recovery where payment return becomes repayment prior to 26th May 2005
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Recovery of statutory interest under Section 78A
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Default interest on Section 80(4A) and Section 78A assessments
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Default interest on recovery of VAT credit
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Default interest for VAT under-declared on returns
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Under Section 80(4A) and Section 78(A)
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 80(4A) and Section 78A procedures
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 73(7) assessments
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 73(7A) assessments- VAT assessments on fiscal warehousekeepers
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 80B assessments unjust enrichment
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 80B procedures
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 80B(1B) Example 1
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 80B(1B) Example 2
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 80B(1B) Example 3
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Section 80B(1) Example 1
Strapline added regarding Making Tax Digital and ETMP processes
Recovery assessments: Schedule 9A paragraph 6(1) assessments
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessments: types of assessment: protective assessments: contents
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessments: types of assessment: protective assessments: about protective assessments
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessments: types of assessment: protective assessments: what about further returns and claims
Strapline added regarding Making Tax Digital and ETMP processes
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessments: types of assessment: protective assessments: appeals
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessments: types of assessment: protective assessments: an example
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: contents
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Pre-assessment letter
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: When to issue a pre-assessment letter
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Specimen pre-assessment letter
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: What to do when pre-assessment letter issued
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: The computer system
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Objectives and risks on the system
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Definition of an assessment
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Time limit implications in making and notifying assessments
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: De minimis levels
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Who makes an assessment
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Importance of avoiding delay
Strapline added regarding Making Tax Digital and ETMP processes
Interaction with inaccuracy penalties and importance of avoiding delay
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Accuracy checks
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Disclosure of calculations
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Accounting period has not yet ended
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Global or bulk assessments
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Difficulty in attributing VAT to accounting periods
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Assessments to partnerships
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Assessments to VAT groups registrations
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Change in representative member
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Assessments to missing traders
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Supplementary assessments
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: When to use supplementary assessments
Strapline added regarding Making Tax Digital and ETMP processes
General assessment procedures: Payment of assessments
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: contents
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: Use of VAT641 computer input form
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: Countersigning forms
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: Countersigning roles and procedures
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: VAT641 not processed in time
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: Production of VAT655
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: Local office action on receipt of VAT655
Strapline added regarding Making Tax Digital and ETMP processes
VAT assessment forms: Non receipt of VAT655 by issuing officer
Strapline added regarding Making Tax Digital and ETMP processes
Error correction for VAT returns: Processing: Completion and authorisation
Strapline added regarding Making Tax Digital and ETMP processes
Error correction for VAT returns: Processing: Form VAT642 checks
Strapline added regarding Making Tax Digital and ETMP processes
Error correction for VAT returns: Processing: Assessments
Strapline added regarding Making Tax Digital and ETMP processes
Error correction for VAT returns: Processing: Assessments amalgamation
Strapline added regarding Making Tax Digital and ETMP processes
Error correction for VAT returns: Processing: Voluntary payments
Strapline added regarding Making Tax Digital and ETMP processes
Error correction for VAT returns: Processing: Under-declarations and repayment supplement
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Contents page
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: contents
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: Introduction
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: Completing form VAT641
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT641 best practice
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: Negative tax on VAT641
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: Processing completed VAT641
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT655 Notice of assessment and over-declarations
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT655 accompanying documents
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: Accepting and rejecting the VAT655
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: Issuing the VAT655
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT667 Statement of account
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT34 Assessment notes
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT645 Officers assessment acceptance message
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT646 Officers assessment abort message
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Assessment procedures: VAT650 Request for copy of assessment
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: Contents page
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: Form VAT642
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: When form VAT642 should not be used
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: Completing VAT642
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: VAT642 pre processing action
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: VAT642 post processing action
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: Form VAT657 introduction
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: VAT657 Notice
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: VAT657 Summary of assessment
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: VAT657 Assessment details by period
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: VAT657 accompanying documents
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: Accepting and rejecting VAT657
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Error correction procedures: Issuing VAT657
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT amendments: Contents page
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Form VAT643
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Completing VAT643
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: VAT643 processing and notification
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Assessment affecting visit advice
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Resulting from a tribunal decision
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Form VAT656
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: VAT656 contents section
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: VAT656 summary of notice section
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: VAT656 details of period section
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: VAT656 accompanying document
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Accepting and rejecting VAT656
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Issuing VAT656
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: VAT Amendments: Review of computer documents
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Withdrawal of assessment; Contents page
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Withdrawal of assessments: Form VAT644
Strapline added regarding Making Tax Digital and ETMP processes
How to assess and correct: Withdrawal of assessment; Processing and notification
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: contents
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: Notes for managers
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1682 Notification of officers assessment withdrawals
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1683 Notification of aborted officers assessment
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1684 Notification of appeals indicator set or lifted
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1685 Notification of accepted officers assessment
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1687 Notification of amendment to officers assessment
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1688 Notification of officers assessment issued
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1972 TOGC deregistration or insolvency assessment reports
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D1990 No accept or abort message within 7 days
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D2003 - 2004 Analysis of method and reason codes
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D2030 - D2041 Records of Inhibit Set signal
Strapline added regarding Making Tax Digital and ETMP processes
VALID computer print outs: D2211 and D2223 Weekly report of potential penalty
Strapline added regarding Making Tax Digital and ETMP processes
Prime assessments procedures: Completing forms VAT152 and VAT152A
New second paragraph added
2017
Protective assessments: Action following an adverse judgement
Page archived
Protective assessments: Action for returns submitted after adverse judgement
Page archived
Protective assessments: Action where claims subject to ongoing litigation
Page archived
VAT assessments: types of assessment: protective assessments: about protective assessments
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: what about further returns and claims
New page title and guidance entirely re-written
New page title and guidance entirely re-written
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: appeals
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: an example
New page title and guidance entirely re-written
VAT assessments: types of assessment: protective assessments: contents
Section entirely re-written, new guidance page titles and pages VAEC5570, VAEC5580 and VAEC5590 removed
2016
Types of assessment: Prime assessment information: Legal powers and right of appeal
Legislation amended in fifth paragraph from 'Section 83(p)' to 'Section 83(1)(p)'
Demand for VAT: Recovering a debt to the Crown: Procedure table
Email address for Copy 2 bullet point under the subheading Demand Letter has been amended