Updates: VAT Assessments and Error Correction

2024

15 October 2024 published amendments

General assessment procedures: Importance of avoiding delay

Fifth paragraph updated with 'see VAEC1100'

11 July 2024 published amendments

Recovery assessments: Recovery of VAT credit claimed on a VAT return

Information added to last 2 paragraphs re assessments made under sections 73(1) VATA 1994, 73(2) and section 73(2)

4th paragraph within Processing section re-added removed in error

14 June 2024 published amendments

Error correction for VAT returns: Processing: Initial check for return adjustment

The word 'default' removed from the second and third paragraphs. And link to page VAEC7610 amended to page VAEC7600

23 May 2024 published amendments

Section 73(1) and 73(2) assessments: Evasion

Link in the fourth paragraph amended

9 May 2024 published amendments

General assessment procedures: Accuracy checks

Link to Making tax digital for VAT compliance toolkit replaced with Making Tax Digital Toolkit link.
Officer making checks paragraph updated to remove date stamp schedule

7 May 2024 published amendments

Error correction for VAT returns: Processing: Introduction

Form VAT652 removed from the page. Notifying HMRC of errors added

30 April 2024 published amendments

How to assess and correct: Error correction procedures: Form VAT642

Link to Making Tax Digital Toolkit updated

15 April 2024 published amendments

General assessment procedures: Importance of avoiding delay

Link to Making Tax Digital Toolkit updated

2 April 2024 published amendments

Powers of assessment: VAT assessment powers: Out of time assessments

Link to HMRC Tax Accounting Policies: Revenue Losses updated

How to assess and correct: Assessment procedures: Completing form VAT641

Link to Making Tax Digital Toolkit updated

21 March 2024 published amendments

Error correction for VAT returns: Time limits: Introduction

Error correction notification added and VAT652 removed from the page

Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009 non careless errors

Separate notification section updated to add error correction notification and remove reference to VAT652

All guidance is now on ocelot manual has been archived

Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies

Reference to VAT652 removed from the page and error correction notification added.

Error correction for VAT returns: Processing: Initial check for credibility

Reference to VAT652 removed and error correction notification added to the page

How to assess and correct: Error correction procedures: When form VAT642 should not be used

Reference to VAT652 removed from the page

Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors

VAT652 removed from the page and replaced with Error correction notification

Error correction for VAT returns: Processing: Initial check for completeness

Reference to VAT652 removed and replaced with an error correction notification

VAT assessment forms: Countersigning roles and procedures

VAT562 removed and replaced with an error correction notification

Error correction for VAT: Correction methods: Separate notification

VAT652 removed and error correction notification added

Error correction for VAT: Correction methods: Monetary limit examples

Example 1 removed from the page

28 February 2024 published amendments

How to assess and correct: Assessment procedures: Completing form VAT641

Link added to VDIM3010 in Interest inhibit

2023

20 December 2023 published amendments

Making Tax Digital for Business (MTD) - how to deal with MTD customers

Links created to Compliance Support: Making Tax Digital Toolkit

19 December 2023 published amendments

Types of assessment: Prime assessment information: Notification forms

VAT Systems and Frequently Asked Questions link updated

Making Tax Digital Toolkit updated

Making Tax Digital for Business (MTD) - how to deal with MTD customers

'Making tax digital for VAT (MTD) compliance toolkit' amended to Compliance Support: Making Tax Digital Toolkit'

Link to new making tax digital guidance added

18 December 2023 published amendments

How to assess and correct: VAT Amendments: Form VAT643

New link added to ocelot version of the Making Tax Digital Toolkit.

15 December 2023 published amendments

Demand for VAT: Assessment is not appropriate: Introduction

Link to VAEC9560 amended to VAEC9570

How to assess and correct: Withdrawal of assessment; Processing and notification

Link to Making Tax Digital Toolkit updated

24 July 2023 published amendments

Demand for VAT: Assessment is not appropriate: Invoices issued by unauthorised person

Link to VAEC9620 amended to VAEC9660

21 June 2023 published amendments

Recovery assessments: Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services

Guidance amended under subheadings 'Assessment notification process', 'Assessment notification letter' and 'Accounting team'

20 June 2023 published amendments

Recovery assessments: Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services

Amended the letter for Assessment notification and the email address for Cumbernauld accounting office. Removed reference to TIme to pay requests from Accounting team section

3 April 2023 published amendments

Circumstances that affect assessments: dissolved traders

Link to Insolvency Profession - Dissolution and restoration added

8 March 2023 published amendments

Circumstances that affect assessments: Procedures for dealing with amounts due to redundant traders

Second paragraph updated to include SEES letters

Circumstances that affect assessments: Procedures for dealing with amounts due from redundant traders

Second paragraph amended to include another SEES letter

21 February 2023 published amendments

Power of assessment: Evidence of fact: Tax cases defining sufficient

New final paragraph added

24 January 2023 published amendments

Error correction for VAT returns: Processing: Under-declarations and repayment supplement

New final paragraph added

How to assess and correct: Error correction procedures: VAT642 post processing action

New final paragraph added

General assessment procedures: The computer system

New final paragraph added

23 January 2023 published amendments

Recovery assessments: Recovery of statutory interest under Section 78A

First paragraph amended

Recovery assessments: Default interest on Section 80(4A) and Section 78A assessments

First paragraph amended

Recovery assessments: Default interest on recovery of VAT credit

First paragraph amended

Recovery assessments: Default interest for VAT under-declared on returns

First paragraph amended

Recovery assessments: Under Section 80(4A) and Section 78(A)

First paragraph amended

Recovery assessments: Section 80(4A) and Section 78A procedures

First paragraph amended

VAT assessment forms: Production of VAT655

First paragraph amended

Error correction for VAT returns: Interest and penalties: contents

First paragraph amended

Error correction for VAT returns: Interest and penalties, Default interest

First paragraph amended

Error correction for VAT returns: Interest and penalties: Return period with a due date before 1 April 2009

First paragraph amended

Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009

First paragraph amended

Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009 non careless errors

First paragraph amended

Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors

First paragraph amended

Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors disclosures

First paragraph amended

Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies

First paragraph amended

How to assess and correct: VAT Amendments: VAT656 summary of notice section

First paragraph amended

Powers of assessment: VAT assessment powers: Other legal powers to assess for VAT

First paragraph amended

9 January 2023 published amendments

How to assess and correct: VAT Amendments: VAT643 processing and notification

Guidance amended and new final paragraph added

2022

19 December 2022 published amendments

Recovery assessments: Recovery of statutory interest under Section 78A

Two new paragraphs added at the top of the page

Recovery assessments: Default interest on Section 80(4A) and Section 78A assessments

Two new paragraphs added at the top of the page

Recovery assessments: Default interest on recovery of VAT credit

Two new paragraphs added at the top of the page

Recovery assessments: Default interest for VAT under-declared on returns

Two new paragraphs added at the top of the page

Recovery assessments: Under Section 80(4A) and Section 78(A)

Two new paragraphs added at the top of the page

Recovery assessments: Section 80(4A) and Section 78A procedures

Two new paragraphs added at the top of the page

VAT assessment forms: Production of VAT655

Two new paragraphs added at the top of the page

Error correction for VAT returns: Interest and penalties: contents

New text added to the page

Error correction for VAT returns: Interest and penalties, Default interest

Two new paragraphs added at the top of the page

Error correction for VAT returns: Interest and penalties: Return period with a due date before 1 April 2009

Two new paragraphs added at the top of the page

Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009

Two new paragraphs added at the top of the page

Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009 non careless errors

Two new paragraphs added at the top of the page

Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors

Two new paragraphs added at the top of the page

Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors disclosures

Two new paragraphs added at the top of the page

Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies

Two new paragraphs added at the top of the page

How to assess and correct: VAT Amendments: VAT656 summary of notice section

Two new paragraphs added at the top of the page

Powers of assessment: VAT assessment powers: Other legal powers to assess for VAT

Two new paragraphs added at the top of the page

9 November 2022 published amendments

Circumstances that affect assessments: Procedures for dealing with amounts due from redundant traders

Added further wording with an example and telling remove any reference to confirmation of the assessments being sent separately form the SEES letter

Circumstances that affect assessments: Deregistered traders

Added new Note at bottom of page - Note: Subject to time limits, assessments under section 73(1) can still be issued to cover periods before the date of deregistration.

26 September 2022 published amendments

How to assess and correct: Assessment procedures: Processing completed VAT641

Link to Electronic folder Process Guide added

How to assess and correct: Error correction procedures: VAT642 pre processing action

Link to Electronic Folder Process Guide added

How to assess and correct: VAT Amendments: VAT643 processing and notification

Link to Electronic Folder Process Guide added

23 September 2022 published amendments

Circumstances that affect assessments: Procedures for dealing with amounts due to redundant traders

Amendment to remove reference to Debt Management and Banking, Accounting & Adjustments, Liverpool and replace with EF Tray 566REDUN

22 March 2022 published amendments

Demand for VAT: Recovering a debt to the Crown: Procedure table

Guidance amended under subheading 'Consider a Penalty'

23 February 2022 published amendments

Remission of tax: Overview

Broken link fixed

21 February 2022 published amendments

VAT Assessment and Error Correction: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction Manual: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction Handbook: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction Manual: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction Manual: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction Manual: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction Manual: recent changes

Page archived – Old legacy update page no longer required

VAT Assessment and Error Correction Manual: Update Index

Page archived – Old legacy update page no longer required

7 February 2022 published amendments

Error correction for VAT: Correction methods: VAT Error Correction Teams

Telephone number amended

2021

17 September 2021 published amendments

Types of assessment: Prime assessment information: Computer calculations formula 1

First subheading title amended

10 June 2021 published amendments

General assessment procedures: Assessments to partnerships

Spelling error corrected

24 March 2021 published amendments

How to assess and correct: Assessment procedures: Completing form VAT641

Guidance amended under subheading 'Completion of the VAT 641'

How to assess and correct: Error correction procedures: Completing VAT642

Guidance amended under subheading 'Completion of the VAT 642'

How to assess and correct: VAT Amendments: Completing VAT643

Guidance amended under subheading 'Completion of the VAT643'

Demand for VAT: Recovering a debt to the Crown: Procedure table

Guidance amended under subheading 'Demand Letter'

2020

17 November 2020 published amendments

How to assess and correct: Assessment procedures: VAT646 Officers assessment abort message

Third paragraph amended

7 September 2020 published amendments

Power of assessment: Best judgement: Some remedies for invalid assessments

Fourth paragraph amended

7 April 2020 published amendments

How to assess and correct: Withdrawal of assessment; Processing and notification

First paragraph under the subheading 'VAT644 processing' amended

3 April 2020 published amendments

Error correction for VAT: Credibility queries: Pre repayment and allowing adjustments

Guidance amended

26 March 2020 published amendments

Prime assessments procedures: High or nil liability notified by trader

Guidance amended

Prime assessments procedures: Final period assessment for where no return covering last day of registration received

Guidance amended

Prime assessments procedures: Final period assessment for return covering last day of registration

Guidance amended

28 January 2020 published amendments

Introduction: Where to go for advice

Guidance amended to remove reference to TALA

Circumstances that affect assessments: Transfer of a going concern

Guidance amended to remove reference to TALA

Error Correction for VAT: Error returns: How to correct single registration number duplicate returns

Guidance amended to remove reference to TAA

6 January 2020 published amendments

Prime assessment procedures: Additional assessment followed by receipt of an unacceptable return

'VR7510' link amended to 'VRM8400'

2 January 2020 published amendments

VAT refund claims: Under Section 80 VATA 94 for recovery of over-declared VAT

Both hyperlinks amended to the correct pages

2019

13 December 2019 published amendments

Error correction for VAT returns: Processing: Form VAT642 checks

Final paragraph amended

VAT assessment forms: Non receipt of VAT655 by issuing officer

First paragraph amended

9 December 2019 published amendments

Error correction for VAT: Credibility queries: Pre repayment procedures

Two new two paragraphs added at the bottom of the page

Error correction for VAT: Credibility queries: Treatment of errors recorded on next return

Final paragraph removed

3 October 2019 published amendments

Introduction: Where to go for advice

Guidance amended throughout

24 June 2019 published amendments

How to assess and correct: Assessment procedures: Completing form VAT641

Guidance amended under the subheadings 'Period reference', 'Att (for Attribution code)' and 'Type code'

10 June 2019 published amendments

Circumstances that affect assessments: Redundant traders

Two new paragraphs added at the bottom of the page

23 April 2019 published amendments

Recovery assessments: Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services

First paragraph under the subheading 'Assessment notification letter' amended