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HMRC letter codes · VAT

VAT655VAT Notice of Assessment

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

The VAT655 is the Notice of Assessment. HMRC's VAT Assessments and Error Correction manual says it is produced as a package with a summary sheet showing the overall tax and interest assessed, and an assessment detail page showing the value of tax assessed in each accounting period.

“The notification is produced as a package containing a VAT655 incorporating … A summary sheet showing the overall tax and interest assessed … An assessment detail page showing the value of tax assessed in each accounting period.”

HMRC manual VAEC6550: VAT assessment forms, Production of VAT655 · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT655. Each fact has its source and the day it was checked beside it.

What it is

HMRC's VAT Assessments and Error Correction manual says that when the VAT641 is processed, the VAT655 Notice of Assessment is printed for issuing to the trader.

“When the VAT641 is processed, the VAT655 Notice of Assessment is printed for issuing to the trader”

HMRC manual VAEC6550: VAT assessment forms, Production of VAT655 · checked 14 October 2026

In its section on issuing the VAT655, HMRC's VAT Assessments and Error Correction manual says its procedural guidance only covers the processes it calls VAT Mainframe and VISION, and points to separate guidance for fully migrated customers (Making Tax Digital for VAT).

“Issuing the VAT655 … 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”

HMRC manual VAEC8690: Issuing the VAT655 · checked 14 October 2026

The VAT Mainframe was retired in 2024, says HMRC's VAT Assessments and Error Correction manual (the manual that includes the VAT655 pages), and the VAT Legacy Data Store (VLDS) has replaced VISION as the repository for legacy VAT data.

“The VAT Mainframe was retired in 2024. Consequently, the VAT Legacy Data Store (VLDS) has replaced VISION as the repository for legacy VAT data.”

HMRC manual VAEC0150: Introduction: Where to go for advice · checked 14 October 2026

When HMRC sends it

HMRC's manual section on local office action on receipt of VAT655 says the notice marked Trader Copy is issued to the trader with any schedules and covering letters, and that a set of Assessment Notes (VAT 34) should also be included.

“For information about retired VAT systems, go to VAEC0150 … Local office action on receipt of VAT655 … the notice marked Trader Copy should be issued to the trader with any schedules and covering letters. A set of Assessment Notes (VAT 34) should also be included”

HMRC manual VAEC6551: VAT assessment forms, Local office action on receipt of VAT655 · checked 14 October 2026

Time limits and rules

If you disagree with a VAT decision such as a VAT655, GOV.UK's guide to disagreeing with a tax decision says you can challenge some decisions about your tax bill (for example Income Tax, Corporation Tax, VAT), that HMRC will tell you in their decision letter what to do if you disagree, and that you usually have 30 days from the date of the decision letter to either appeal or accept a review.

“You can challenge some decisions about: … your tax bill (for example Income Tax, Corporation Tax, VAT) … HM Revenue and Customs (HMRC) will tell you in their decision letter what to do if you disagree. You usually have 30 days from the date of the decision letter to either appeal or accept a review.”

GOV.UK: Disagree with a tax decision or penalty · checked 14 October 2026

Free help and HMRC contacts

For questions about the VAT655, HMRC's VAT helpline (GOV.UK) is 0300 200 3700, Monday to Friday, 8am to 6pm. GOV.UK says to call only if you cannot find the answer using the online guidance or services, and has a “Find out about call charges” link.

“Only call HMRC if you cannot find an answer to your VAT question using our online guidance or services. … Telephone: 0300 200 3700 … Opening times: Monday to Friday, 8am to 6pm. … Find out about call charges”

GOV.UK: VAT: general enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.