HMRC letter codes · VAT
VAT656VAT Notice of Amendment of Assessment
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
HMRC's VAT Assessments and Error Correction manual says the VAT656 Notice of Amendment of Assessment is used to notify traders of amendments to assessments previously notified on a VAT655 Notice of Assessment.
“The VAT656 Notice of Amendment of Assessment is used to notify traders of amendments to assessments previously notified on a VAT655 Notice of Assessment.”
HMRC manual VAEC9060: VAT Amendments, Form VAT656 · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT656. Each fact has its source and the day it was checked beside it.
What it is
HMRC's manual says form VAT656 consists of three parts: a Notice of Amendment of Assessment, a Summary of assessment, and Assessment details by period.
“The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. … Form VAT656 consists of three parts … Notice of Amendment of Assessment … Summary of assessment … Assessment details by period”
HMRC manual VAEC9060: VAT Amendments, Form VAT656 · checked 14 October 2026
In its section on form VAT656, 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).
“Form VAT656 … 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 VAEC9060: VAT Amendments, Form VAT656 · 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 VAT656 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 issuing VAT656 says the trader's copy of the output documents is placed in an envelope together with a copy of the VAT34 Assessment Notes and sent to the trader.
“The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. … Issuing VAT656 … The trader’s copy of the output documents should be placed in an envelope together with a copy of the VAT34 Assessment Notes and sent to the trader by the VALID Team.”
HMRC manual VAEC9120: VAT Amendments, Issuing VAT656 · checked 14 October 2026
Time limits and rules
If you disagree with a VAT decision such as a VAT656, 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 VAT656, 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.
- HMRC manual VAEC9060: VAT Amendments, Form VAT656 (checked 14 Oct 2026)
- HMRC manual VAEC0150: Introduction: Where to go for advice (checked 14 Oct 2026)
- HMRC manual VAEC9120: VAT Amendments, Issuing VAT656 (checked 14 Oct 2026)
- GOV.UK: Disagree with a tax decision or penalty (checked 14 Oct 2026)
- GOV.UK: VAT: general enquiries (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)