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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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Error correction for VAT returns: Processing: Completion and authorisation

Once the verification process has been completed, the information should be transferred onto input form VAT642 and authorised at the appropriate level.

The form is inputted onto the VALID computer system into the mainframe computer and will automatically generate an output document VAT657 to the person who submitted the notification.