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HMRC internal manual

VAT Assessments and Error Correction

VALID computer print outs: D1990 No accept or abort message within 7 days

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.

This print indicates that a VAT641 or VAT642 has been processed but the resulting assessment has neither been accepted (VAT645) or aborted (VAT646) within 7 days.


This print should be dealt with as a matter of urgency. You should establish the reason for the delay in accepting/aborting the assessment and try to ensure that the problem is resolved quickly.

This report will continue to be generated every seven days until the assessment is accepted or aborted.


If the assessment or correction has not been posted, enforcement action may have out-of-date information.