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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
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How to assess and correct: VAT Amendments: Form VAT643

This computer input form is input by the Assessing Officer to amend a previously accepted Officer’s assessment.

You need only enter the lines requiring amendment and the computer will aggregate these lines with the other lines on the original input document.

The form automatically generates a VAT656 Notice of Amendment of Assessment. The form is used to amend individual lines, including the attributes applied to that line, previously assessed on a VAT641.

Circumstances where the VAT 643 is not appropriate

  • supplementary assessments,
  • amendment in order to repay a trader after a tribunal decision.