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HMRC internal manual

VAT Assessments and Error Correction

How to assess and correct: VAT Amendments: VAT656 contents section

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

This part of the Form 656 Notice of Amended Assessment contains

Trader’s name and address

The trader’s name and address as retained on the database at the time the VAT643 was input. This should be checked against the address inserted on the VAT643 by the control officer. Any discrepancy should be resolved before the assessment is issued

 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 system to the original VAT641.

 Amendment number

This denotes the number of amendments that have been made to the original assessment, including this amendment.

 Officer’s name

Obtained from the VAT643 as a reference for the trader

 Original details

The original assessment date and sum should be inserted manually on both copies of the outputs.

 Previous amendments

The computer does not hold these details and they should be inserted manually where appropriate on both copies of the outputs.