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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

Standard Notice 655 not appropriate: Recovery Assessments

Recovery assessments are covered by Section 80(4A), 73(2) AND 78(A) of the VATA 94, see VAEC4000.

All recovery assessments should be notified by letter, not by the computer generated VAT655, as the wording on the form is inappropriate.

The VAT641 should be prepared and processed, but with the output documents inhibited.

Input of the VAT641 should serve only as an accounting mechanism to update the trader’s accounting main file record.