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HMRC internal manual

VAT Assessments and Error Correction

How to assess and correct: Error correction procedures: Accepting and rejecting VAT657

Upon receipt of the form VAT657 at the local office, the post input control seat should check it to ensure that it is correct.

Depending on whether or not it is correct, the error correction assessment should be

  • accepted on form VAT645 as described at VAEC8720, or
  • aborted on a VAT 646 as described at VAEC8730.