VAEC9100 | How to assess and correct: VAT Amendments: VAT656 accompanying document
From HM Revenue & Customs · VAT Assessments and Error Correction
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 form VAT656 will always be accompanied by form VAT667, Statement of Account.
Depending upon the circumstances it may also be accompanied by forms VAT665, Notice of Amendment of Surcharge and VAT666, Notice of Amendment of Misdeclaration Penalty (MP).