VAEC3770 | Standard Notice 655 not appropriate: Recovery Assessments

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.

Recovery assessments are covered by Section 80(4A), 73(2) AND 78(A) of the VATA 94, see VAEC4000.

All recovery assessments should be notified by letter, not by the computer generated VAT655, as the wording on the form is inappropriate.

The VAT641 should be prepared and processed, but with the output documents inhibited.

Input of the VAT641 should serve only as an accounting mechanism to update the trader’s accounting main file record.