VAEC9130 - How to assess and correct: VAT Amendments: Review of computer documents
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.
Input Document: VAT641/VAT641A Officer’s Assessment Input Form
- Output document always received: VAT655 Notice of Assessment and VAT667 Statement of account
- Possibly received: VAT655 Notice of Amendment of Surcharge, VAT666 Notice of Amendment of Misdeclaration Penalty (MP), only for periods prior to 1 December 1993, D2211 List of Penalties potentially due.
- Acceptance/rejection: VAT645 to accept or VAT646 to abort.
Input Document: VAT642/VAT642A Error Correction Input Form
- Output document always received: VAT657Notice of Error Correction and VAT667 Statement of Account.
- Possibly received: VAT665 Notice of Amendment of Surcharge. VAT666 Notice of Amendment of Misdeclaration Penalty (MP), only for periods prior to 1 December 1993. D2211 List of Penalties potentially due.
- Acceptance/rejection: VAT645 to accept or VAT646 to abort. Only abort if there has been a Departmental error.
Input Document: VAT643/VAT643A Amendment to Officer’s Assessment Input Form.
- Output document always received: VAT656 Notice of Amendment of Assessment and VAT667 Statement of Account.
- Possibly received: VAT665 Notice of Amendment of Surcharge. VAT666 Notice of Amendment of Misdeclaration Penalty (MP), only for periods prior to 1 December 1993. D2211 List of penalties potentially due.
- Acceptance/rejection: Automatically on file. Any error should be corrected by a further VAT643.
Input Document: VAT644 Officer’s Assessment withdrawal request.
- Output Document always received: VAT667 Statement of Account. D1682 Withdrawal of Officers Assessment. There is no automatically produced notification of withdrawal. Trader should be notified by letter.
- Possibly received: VAT655 Notice of Amendment of Surcharge. VAT666 Notice of Amendment of Misdeclaration Penalty (MP), only for periods prior to 1 December 1993. D2211 List of Penalties potentially due.
- Acceptance/rejection: Automatically on file