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HMRC internal manual

VAT Assessments and Error Correction

How to assess and correct: Error correction procedures: VAT657 Summary of assessment

This part of the VAT 657 informs the trader of the total assessed amounts of tax and, if appropriate, interest. The summary contains:


The net total of all over-declarations and under-declarations appears in the appropriate box.


The total of all interest generated by the error correction appears in this box. There is no negative interest therefore the total interest amount will either be nil or a positive amount entered in the box headed Due to HMRC.


Sub totals of the amount of tax and interest due to and due from HMRC and the total amount payable, or repayable, appear in the appropriate boxes.