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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

VALID computer print outs: D1682 Notification of officers assessment withdrawals

This print lists all assessments withdrawn on a VAT644 and records any annexes for surcharge and/or Misdeclaration Penalty (pre 1 December 1993) which may have been received.

Action

The VALID post input control seat should check that all assessments withdrawn on a VAT644 appear on this report and that any surcharge and MP annexes listed on that report have been received and despatched to the trader.

Risk

There is a risk of an improper withdrawal of assessments.