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HMRC internal manual

VAT Assessments and Error Correction

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HM Revenue & Customs
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How to assess and correct: Assessment procedures: VAT650 Request for copy of assessment

You may sometimes need to obtain copies of output documents when perhaps the Local Office copy is not available. The VAT650 is used to obtain microfiche copies of the following documents

  • VAT655 Notice of Assessment
  • VAT656 Notice of Amendment of Assessment
  • VAT657 Notice of Error Correction
  • VAT665 Notice of Amendment of Surcharge
  • VAT666 Notice of Amendment of Misdeclaration Penalty (only for periods before 1 December 1993)
  • VAT667 Statement of Account

Unfortunately, the microfiche copy does not contain the standard text that appears on the document, it merely contains the facts and figures pertinent to that one assessment or disclosure.

To interpret the microfiche copy it is necessary to read it in conjunction with another similar document.

Completion of the VAT650

Please bear the following in mind when completing the form.

Run date

Insert the run date of the production of the document, for example the [calculation date] of the VAT641. This information is available on the VISION computer system.

Local Office code

Insert the trader’s local office code.

OA Reference

Insert the reference number of the officer’s assessment or error correction. This information is available on the VISION computer system.

Registration number

This is the trader’s VAT registration number.

Form type(s)

Insert the number of the form you require. Up to four forms can be requested on one VAT650, this is the maximum number of output documents that can be generated from one input document.

VAT650 processing

You send the completed VAT650 to Banking Operations, Alexander House, Southend who will then despatch the prints requested.