VAEC8850 - How to assess and correct: Error correction procedures: Form VAT657 introduction

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 VAT657 Notice of Error Correction is used to notify traders of under-declaration and over-declaration error corrections. It is automatically generated by the computer input form VAT642.

A VAT657 consists of three parts:

• Notice of Voluntary Disclosure, see VAEC8860
• Summary of Assessment, see VAEC8870
• Assessment Details, see VAEC8880