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HMRC internal manual

VAT Assessments and Error Correction

How to assess and correct: VAT Amendments: Accepting and rejecting VAT656

Upon receipt of the form VAT656 at the local office, the post input control seat should check it to ensure that it is correct.

The VAT656 does not need to be accepted or aborted as it is automatically updated to the trader’s file on production.

If the VAT656 was incorrect a further VAT643 should be input to correct the liability.