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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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How to assess and correct: Error correction procedures: Form VAT642

The computer input form VAT642 and continuation sheets are completed primarily by VAT Error Correction Teams to update the trader’s record when an error correction has been notified by the taxpayer and accepted without change. Input of a VAT642 on the VALID computer system automatically generates a VAT657 (Notice of Error Correction).