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HMRC internal manual

VAT Assessments and Error Correction

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
24 February 2026 - See all updates

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

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200

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.