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HMRC internal manual

VAT Assessments and Error Correction

How to assess and correct: Error correction procedures: VAT657 Notice

This part of the VAT657 form contains

Trader’s Name and Address

The trader’s name and address as retained on the database at the time the VAT642 was input. This should be checked against the address inserted on the VAT642 by the control officer. Any discrepancy should be resolved before the assessment is issued

Officer’s Name

This appears as a reference for the trader and is derived from the VAT642

Local office Code

Three digit code of trader’s local office

Registration Number

Trader’s VAT registration number


Assessment reference

This is the eleven digit reference number allocated by the VALID computer system.