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HMRC internal manual

VAT Assessments and Error Correction

HM Revenue & Customs
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VALID computer print outs: D1688 Notification of officers assessment issued

This print lists all assessments produced on a VAT655 and VAT657 and it includes a control summary giving details of the number of assessments

  • accepted (see D1685),
  • aborted (see D1683),
  • withdrawn (see D1682), and
  • amended (see D1687).

It also gives details of the number of Appeals Indicators set and lifted (see D1684). This print is produced daily and nil reports of this print will only be produced where appropriate. This will enable the VALID post input control seat to check the number of outputs received.


VALID post input control seat should check that all relevant outputs have been received and despatched to the trader.


If outputs have not been despatched to the trader there are implications for further interest which could result in an increased number of appeals. Additionally, improper treatment of error correction could be a risk.