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HMRC internal manual

VAT Assessments and Error Correction

Standard Notice 655 not appropriate: Invalid entry in the register

Invalid entries in the register occur when traders register for VAT but at the same time of notification were neither required nor entitled to be registered.

Such traders are not taxable persons but may still be assessed under Section 73(3) VATA 1994 in order to recover any amounts repaid to them.

Recovery of any amounts due must be done by letter and not by VAT641 action.