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HMRC internal manual

VAT Assessments and Error Correction

How to assess and correct: Assessment procedures: Issuing the VAT655

Both copies of the assessment should be date stamped with the date of issue, notified to the computer on the VAT 645.

It is essential that the actual date of issue is stamped in the date stamp box as there could be problems with any subsequent further interest if the assessment was issued on a date other than that recorded on the VAT 645.

The trader’s copy of the output documents should be placed in an envelope together with a copy of the VAT34 assessment notes.

If you require further information on the Assessment Notes please refer to VAEC8710. The trader’s copy should then be issued and the Local Office copy scanned onto the trader’s electronic folder.