VAEC8890 - How to assess and correct: Error correction procedures: VAT657 accompanying documents
For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.
The form VAT657 will always be accompanied by a form VAT667, Statement of Account.
Depending upon the circumstances it may also be accompanied by a VAT665, Notice of Amendment of Surcharge.
For periods prior to 1 December 1993 there may also be a VAT666, Notice of Amendment of Misdeclaration Penalty (MP).