VAEC9210 - How to assess and correct: Withdrawal of assessments: Form VAT644

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.

Introduction

Invalid assessments cannot be withdrawn and re-issued where assessment time limits have expired. VAEC1520 however provides some examples of invalid assessments and how to remedy them where time limits allow.

Normally invalid assessments will be considered for withdrawal by the appeals officer at the in time review stage. See ARTG6400.

The computer input form VAT644 is input on the computer at the trader’s local office to completely withdraw an assessment issued on a VAT655.

It can also be used to withdraw an error correction, issued on a VAT657, which has been incorrectly issued as a result of HMRC error.

Note: You cannot use the VAT644 to withdraw an assessment to a trader on the redundant trader listing.

Completion of VAT 644

You should consider using a red ballpoint pen to help keying in staff.

Registration number

This is the trader’s VAT registration number.

OA reference

This is the reference number of the original assessment or error correction to be withdrawn. This number appears on the output documents and can also be found on the VISION computer system.

Assessment date

The date of acceptance as keyed on the VAT645. This appears as the issue date on VISION.

Reviewing officer

To be signed and date stamped by the officer withdrawing the assessment.

Countersignature

The document should be countersigned in accordance with prescribed local limits.