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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

Error correction for VAT returns: Processing: Initial check for completeness

There are several ways of dealing with incorrect or incomplete error notifications, depending on whether a remittance was enclosed and whether made by letter or on form VAT652.

Remittance received, with accompanying letter or VAT652

  • Provide DMB with details of the remittance and how to appropriate on form VAT915.
  • Phone the person and request the missing details in writing.
  • If no reply within 14 days, or written response fails to resolve the open issues, contact by phone / letter
  • If no reply within 14 days pass to supervisor for decision on whether to refer for a visit.

No remittance received

VAT652 notification:

  • Phone the person and request the missing details in writing, or return the form to the person with a request that it be amended / completed.
  • If no reply within 14 days, or written response fails to resolve the open issues, contact by phone / letter
  • If no reply within 14 days pass to supervisor for decision on whether to refer for a visit.

Notification by letter:

  • Send a VAT652 to the person for completion, with a covering letter explaining why the error notification cannot be accepted.
  • If no reply within 14 days, or written response fails to resolve the open issues, contact by phone / letter
  • If no reply within 14 days pass to supervisor for decision on whether to refer for a visit.