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HMRC internal manual

VAT Assessments and Error Correction

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HM Revenue & Customs
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How to assess and correct: VAT Amendments: Review of computer documents

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