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Contents

Official guidance
VAT Assessments and Error Correction

VAEC9300 · VALID computer print outs

  • VAEC9310 · Notes for managers
  • VAEC9320 · D1682 Notification of officers assessment withdrawals
  • VAEC9330 · D1683 Notification of aborted officers assessment
  • VAEC9340 · D1684 Notification of appeals indicator set or lifted
  • VAEC9350 · D1685 Notification of accepted officers assessment
  • VAEC9360 · D1687 Notification of amendment to officers assessment
  • VAEC9370 · D1688 Notification of officers assessment issued
  • VAEC9380 · D1972 TOGC deregistration or insolvency assessment reports
  • VAEC9390 · D1990 No accept or abort message within 7 days
  • VAEC9400 · D2003 - 2004 Analysis of method and reason codes
  • VAEC9410 · D2030 - D2041 Records of Inhibit Set signal
  • VAEC9420 · D2211 and D2223 Weekly report of potential penalty
  1. VALID computer print outs: contents
  2. VALID computer print outs: D1688 Notification of officers assessment issued

VAEC9370 | VALID computer print outs: D1688 Notification of officers assessment issued

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.

This print lists all assessments produced on a VAT655 and VAT657 and it includes a control summary giving details of the number of assessments

  • accepted (see D1685),

  • aborted (see D1683),

  • withdrawn (see D1682), and

  • amended (see D1687).

It also gives details of the number of Appeals Indicators set and lifted (see D1684). This print is produced daily and nil reports of this print will only be produced where appropriate. This will enable the VALID post input control seat to check the number of outputs received.

Action

VALID post input control seat should check that all relevant outputs have been received and despatched to the trader.

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Risk

If outputs have not been despatched to the trader there are implications for further interest which could result in an increased number of appeals. Additionally, improper treatment of error correction could be a risk.

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