VAEC8670 | How to assess and correct: Assessment procedures: VAT655 accompanying documents

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.

The VAT655 will always be accompanied by a VAT667, Statement of Account.

Depending upon the circumstances it may also be accompanied by a VAT665, Notice of Amendment of Surcharge.

For periods prior to 1 December 1993 there may also be a VAT666: Notice of Amendment of Misdeclaration Penalty.