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HMRC internal manual

VAT Assessments and Error Correction

VAT assessment forms: Countersigning forms

Countersigning forms VAT641, 642, 643 and 644

The decision on whether or not a countersignature is required in the following circumstances is not delegated. Countersignatures are required to provide internal management assurance where

  • There is a net over-declaration within an accounting period, or
  • There is a reduction or withdrawal of an assessment, or
  • The assessment is complex. Ensuring it has been checked by an independent check officer, should reduce the risk of error or challenge.

It should be noted that countersignatures are an internal management assurance tool and do not form part of the making of an assessment. A countersignature is not required to make an assessment.

Levels at which the documents are countersigned at both the monetary level and the grade of countersigning officer should be followed as set by the responsible business area.

Where there is more than one credit period, the total of those credits must not be disaggregated for the purpose of lowering the countersigning level.

For guidance on countersigning roles and procedures, see VAEC6530.