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
- 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.