VAEC4080 - Recovery Assessments: Incorrect error correction prior to 26th May 2005

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 page only concerns the recovery of a VAT credit claimed by way of an incorrect error correction prior to 26th May 2005.

If any of the periods are in time as described in VAEC4060, make and notify the preferred and alternative assessments using letter VAT(LC)27: Recovery Assessment - incorrect late input tax claim, which is available on SEES.

You should ensure that a VAT 641 is completed for the preferred assessment(s) but do not issue the VAT 655 to the trader. Mark at the top of the VAT 641 “For accounting purposes only. Do not issue outputs”.