VAEC7910 - Error correction for VAT returns: Processing: Form VAT642 checks
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.
Where the notification concerns an error that will not be adjusted in the return for the period of discovery, see VAEC7140 onwards, you should
- Ensure
- VAT642 is complete, and
- has been authorised / countersigned at the appropriate level.
- Check if the VAT642 will automatically reject because the error correction
- equals the outstanding ledger balance
- equals a previous assessment or error correction, or
- equals a previous repayment claim.
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