VAEC9010 - How to assess and correct: VAT Amendments: Form VAT643

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 Toolkit 

This computer input form is input by the Assessing Officer to amend a previously accepted Officer’s assessment.

You need only enter the lines requiring amendment and the computer will aggregate these lines with the other lines on the original input document.

The form automatically generates a VAT656 Notice of Amendment of Assessment. The form is used to amend individual lines, including the attributes applied to that line, previously assessed on a VAT641.

Circumstances where the VAT 643 is not appropriate

• supplementary assessments,
• amendment in order to repay a trader after a tribunal decision.