VAEC9030 - How to assess and correct: VAT Amendments: VAT643 processing and notification

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.

Once you have completed the form, it should be captured into the trader’s folder in EF and forwarded to the Authorising Officer who should then forward it to the VALID pre-input control seat for input into the VAT Mainframe

Information on capturing, attaching secure notes and forwarding documents in EF can be found in the(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

However, before the file is actually updated, a number of checks are carried out and the document may be rejected. The errors that will cause the VAT643 to be rejected are detailed in the D0502 Print which is sent to the VALID Team responsible for inputting the VAT643, who will return the original form to the Assessing Officer for amendment. Alternatively details of the errors will be available for viewing via PRADA.

Notification to the trader  

A VAT656 Notice of Amendment of Assessment will be generated showing the same OA reference number as the original officer’s assessment and a copy will automatically be downloaded into the trader’s folder in EF.

An amendment letter can also be issued to the trader alongside the output documents produced automatically, a specimen letter VAT(LC)26: Amendment of assessment, is available on SEES.