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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

VALID computer print outs: D1685 Notification of accepted officers assessment

This print lists all assessments accepted on a VAT645.

Action

The VALID post input control seat should check that all assessments accepted on a VAT645 appear on this report.

Risk

Improper over-declarations being raised.