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HMRC internal manual

VAT Assessments and Error Correction

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

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.