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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: Form VAT642 checks

Where the notification concerns an error that will not be adjusted in the return for the period of discovery, see VAEC7140 onwards, you should

  • Ensure

    • VAT642 is complete, and
    • has been authorised / countersigned at the appropriate level.
  • Check if the VAT642 will automatically reject because the error correction

    • equals the outstanding ledger balance
    • equals a previous assessment or error correction, or
    • equals a previous repayment claim.

If it equals any of the above criteria, you should contact the VAT Systems Liaison Team (VSLT) to seek their advice on how to proceed.