VAEC9220 - How to assess and correct: Withdrawal of assessment; 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

VAT644 processing

On completion, the electronic copy of the VAT644 should be saved to the trader’s folder on EF and forwarded to the VALID keying team. If you still complete a paper copy of the VAT644 you should forward the top copy to the VALID pre-input control seat, and the bottom copy to the trader’s folder.

The information will be transferred to the main frame computer and processed overnight to update the trader’s file.

However, before the trader’s file is updated, a number of checks are carried out and the input may be rejected. The errors that will cause the input to be rejected are detailed in the document VALID Rejection Errors Reported on D0502 Print, together with the action you should take to successfully re-input the VAT644.

Accompanying documents

If the input passes the validation checks, the computer will produce reports D1682 Withdrawal of Officer’s Assessment, VAT667 Statement of Account and if appropriate VAT665 Notice of Amendment of Surcharge and/or VAT 666 Notice of Amendment of Misdeclaration Penalty (MP). The D2037 and VAT666 will only carry information for periods before 1 December 1993.

Notification to the trader

A withdrawal letter should be issued to the trader together with the output documents produced automatically, a specimen letter VAT(LC)26: Withdrawal of assessment, is available on SEES.

Issue to the trader

On receipt of the output documents, they should be attached to the notification of withdrawal letter and despatched to the trader. The Local Office copy of the documents should be scanned into the trader’s electronic folder.