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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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VAT assessment forms: Local office action on receipt of VAT655

If the assessment documents are acceptable, the notice marked Trader Copy should be issued to the trader with any schedules and covering letters.

A set of Assessment Notes (VAT 34) should also be included to provide further general information to the trader. At the same time as the assessment is sent to the trader a VAT645 ‘Officer’s Assessment Acceptance Message’ should be input recording the issue date and confirming details.

The copy assessment marked ‘Local Office Copy’ should be scanned into the trader’s electronic folder.

Action to abort the VAT655

If the documents are not acceptable you can advise the computer system to abort the transaction by using a form VAT646.

Input of the abort message will remove all of the calculations and information relating to that liability. In the case of an error correction notification, however, the abort message would not remove any payment which has been recorded.

Calculations resulting from the processing of an amendment or withdrawal of an assessment or error correction, however, are posted to the trader’s account immediately and there is no opportunity to abort these transactions.