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HMRC internal manual

VAT Assessments and Error Correction

VAT assessment forms: Use of VAT641 computer input form

The computer input form VAT641 (Adjustments Inputs Form) and continuation sheets are completed by the Assessing Officer to update the trader’s record when an assessment is to be issued.

Input of a VAT641 onto the VALID computer system automatically generates a VAT655 (Notice of Assessment(s) and/or Over-declaration) together with any other relevant documentation.