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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: VAT34 Assessment notes

VAEC8710 | How to assess and correct: Assessment procedures: VAT34 Assessment notes

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.

Issue

The VALID post input control seat should include a copy of the notes in the envelope with the trader's copy of the assessment or correction.

Supply of the VAT 34

A supply of VAT 34s should be maintained at the local office.

Amendment of the notes

The notes require amendment from time to time and you should be alert to these changes to ensure that current copies are being issued.

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