VAEC8680 - How to assess and correct: Assessment procedures: Accepting and rejecting the VAT655

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.

Upon receipt of the VAT 655 at the local office the post input control seat should check it to ensure that it is correct.

Depending on whether or not it is correct, the assessment should either be

• accepted on a VAT 645 as described at VAEC8720, or
• aborted on a VAT 646 as described at VAEC8730.