VAEC8900 - How to assess and correct: Error correction procedures: Accepting and rejecting VAT657

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.

Upon receipt of the form VAT657 at the local office, the post input control seat should check it to ensure that it is correct.

Depending on whether or not it is correct, the error correction assessment should be

• accepted on form VAT645 as described at VAEC8720, or
• aborted on a VAT 646 as described at VAEC8730.