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Contents

Official guidance
VAT Assessments and Error Correction

VAEC8600 · How to assess and correct: Assessment procedures

  • VAEC8610 · Introduction
  • VAEC8620 · Completing form VAT641
  • VAEC8630 · VAT641 best practice
  • VAEC8640 · Negative tax on VAT641
  • VAEC8650 · Processing completed VAT641
  • VAEC8660 · VAT655 Notice of assessment and over-declarations
  • VAEC8670 · VAT655 accompanying documents
  • VAEC8680 · Accepting and rejecting the VAT655
  • VAEC8690 · Issuing the VAT655
  • VAEC8700 · VAT667 Statement of account
  • VAEC8710 · VAT34 Assessment notes
  • VAEC8720 · VAT645 Officers assessment acceptance message
  • VAEC8730 · VAT646 Officers assessment abort message
  • VAEC8740 · VAT650 Request for copy of assessment
  1. How to assess and correct: Assessment procedures: contents
  2. How to assess and correct: Assessment procedures: Introduction

VAEC8610 | How to assess and correct: Assessment procedures: Introduction

From HM Revenue & Customs · VAT Assessments and Error Correction

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

The computer input form VAT641 (Adjustments Inputs Form) and continuation sheets are completed by the Assessing Officer to update the trader's record when an assessment is to be issued.

Input of a VAT641 onto the VALID computer system automatically generates a VAT655 (Notice of Assessment(s) and/or Over-declaration) together with any other relevant documentation.

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