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HMRC internal manual

VAT Assessments and Error Correction

Recovery Assessments: Incorrect error correction prior to 26th May 2005

This page only concerns the recovery of a VAT credit claimed by way of an incorrect error correction prior to 26th May 2005.

If any of the periods are in time as described in VAEC4060, make and notify the preferred and alternative assessments using letter VAT(LC)27: Recovery Assessment - incorrect late input tax claim, which is available on SEES.

You should ensure that a VAT 641 is completed for the preferred assessment(s) but do not issue the VAT 655 to the trader. Mark at the top of the VAT 641 “For accounting purposes only. Do not issue outputs”.