Form APD641 is input to the computer by CCU to update the trader’s record when an assessment/voluntary disclosure is to be issued. Input of an APD641 automatically generates an APD35 (Notice of Assessment) or an APD36 (Notice of Assessment - Voluntary Disclosure).
| Box | Instructions for completion |
| Trader’s name | To be completed by the officer making the assessment. If you are aware of a change in address details, you should ensure that amendment action is taken before the input of the APD641. |
| Line count | This box should contain the total number of detail lines completed for the assessment. The APD641 can accommodate 10 detail lines. If the assessment/vol disc exceeds 10 lines, you will need to use more than one form. In these cases you should note clearly on the first form “CONTINUATION FORM USED” and on all continuation forms note “CONTINUATION FORM”. You should note the total number of lines used in the line count box on the final form. If a line is deleted (for example because the wrong details have been entered) you should amend the line reference for subsequent lines as appropriate. You should rule through unused lines. |
| Registration number | Insert the trader’s APD registration number. |
| Officer’s assessment/voluntary disclosure | Tick as appropriate. |
| Period ref | Insert the prescribed accounting period in which the error occurred (for example January 1995 = 01 95). There is a facility to complete a maximum of 6 detail lines per accounting period. |
| Due to Customs and Excise/HMRC | You should only insert underdeclarations in this column (that is types 1 and 2). |
| Due from customs and Excise/ HMRC | Overdeclarations only should be inserted in this column (that is type 0). |
| Type code | You must enter a type code for each detail line you complete |
| Method code | To be completed for each line of the assessment. Not required for a voluntary disclosure. |
| Reason code | To be completed for each line of the assessment. Not required for a voluntary disclosure. |
| Inhibit invest | You must complete an interest inhibit code for each line of the assessment. |
| Total | You should insert the total amounts for each column in these boxes. If more than one APD641 has been used you should rule through the total boxes on the APD641 and insert the totals on the last APD641. |
| Net amount due from/to Customs and Excise/ HMRC | This is the net value of the Due to and Due from Total boxes. You should also delete To/From as appropriate. If more than one APD641 has been used you should rule through the net amount boxes on the APD641 and insert the net amount on the last APD641. |
| Assessing officer’s signature | To be signed by the officer making the assessment/ voluntary disclosure. * |
| Checking officer | To be completed by the officer checking the assessment - see step 5 in APD7230 for details of the function of the checking officer.* |
| Countersigning officer | Signature required for all net overdeclarations as outlined in APD12000. See step 5 in APD7230 for details of the function of the countersigning officer.* |
| Assessing officer’s date stamp | To be stamped by the officer making the assessment to show completion date of the APD641. If more than one form is used, all sheets should be stamped. |
| Page....of…. | You should complete this on all APD641s to ensure that no pages are missed out when the assessment is being keyed. |
*if more than one APD641 your signature should be on the last
APD641.
Also note:
