VAEC8890 - How to assess and correct: Error correction procedures: VAT657 accompanying documents

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

»Ê¹ÚÌåÓýapp form VAT657 will always be accompanied by a form VAT667, Statement of Account.

Depending upon the circumstances it may also be accompanied by a VAT665, Notice of Amendment of Surcharge.

For periods prior to 1 December 1993 there may also be a VAT666, Notice of Amendment of Misdeclaration Penalty (MP).