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HMRC internal manual

VAT Assessments and Error Correction

VAT assessment forms: Non receipt of VAT655 by issuing officer

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

If for any reason you do not receive the relevant documents, you can either

  • email the Indirect Tax Systems mailbox{.mailto} to arrange duplicate documents. To use this system you request must be made within 7 days of entering the input documents on the computer, or
  • complete a form VAT650 to generate a copy of the information on the original output documents

You may sometimes need to obtain copies of output documents when perhaps the local office copy is not available. The VAT650 is used to obtain microfiche copies of the following documents

  • VAT655 Notice of Assessment
  • VAT656 Notice of Amendment of Assessment
  • VAT657 Notice of Error Correction Notification
  • VAT665 Notice of Amendment of Surcharge
  • VAT666 Notice of Amendment of Misdeclaration Penalty for periods before 1 December1993 only
  • VAT667 Statement of Account

Unfortunately, the microfiche copy does not contain the standard text that appears on the document, it merely contains the facts and figures pertinent to that one assessment or error correction notification.

To interpret the microfiche copy it is necessary to read it in conjunction with another similar document.

The form should be completed as follows

Run date: Insert the run date of the production of the documents (e.g. the calculation date of the VAT641). This information is available on VISION
LVO code: Insert the trader’s local office code
OA Reference Insert the reference number of the officer’s assessment or error correction notification. This information is available on VISION
Registration number Insert trader’s registration number
Form type(s) Insert the number of the form you require. Up to four forms can be requested on one VAT650, this is the maximum number of output documents that can be generated from one input document.

Send the completed VAT650 to BANKING, Microfilm, 8T H Floor SE, Alexander House, Southend, who will despatch the prints requested.