XL 2016 Concaténation de 3 cellules par VBA impossible

Sub Concatener()
    Dim C As Range
    Dim xP1 As String
    Dim xP2 As String
    Dim xP3 As String
    Dim xResult As String
   
    Application.ScreenUpdating = False
    For Each C In Range("A2:A658")
        xP1 = Right(C, 2)
        xP2 = Right(C.Offset(0, 1), 12)
        xP3 = Right(C.Offset(0, 2), 3)
        xResult = xP1 & xP2 & xP3
        C.Offset(0, 4) = xResult
        'AVEC FORMULE CELA FONCTIONNE
        C.Offset(0, 5).FormulaR1C1 = "=RIGHT(RC[-5],2)&RIGHT(RC[-4],12)&RIGHT(RC[-3],3)"
        'VERIFICATION SI CONCORDANCE ENTRE LES 2 METHODES
        If C.Offset(0, 4) = C.Offset(0, 5) Then
            C.Offset(0, 6) = "OK"
        Else
            C.Offset(0, 6) = "PAS OK"
        End If
    Next C
    Range("A1").Select
    MsgBox ("Terminé")
    Application.ScreenUpdating = True
End Sub

Sub Concatener()

Dim C As Range, i, j, k, val

Application.ScreenUpdating = False

    Range("A2").Select

        For Each C In Range("A2:A658")
           
            'CODE MACRO QUI NE FONCTIONNE PAS
            i = Right(C.Value, 2)
            j = Right(C.Offset(0, 1).Value, 12)
            k = Right(C.Offset(0, 2).Value, 3)
            val = i & j & k
            C.Offset(0, 4) = "'" & val
           
            'Stop
            'ActiveCell.Offset(0, 4) = Right(ActiveCell.Value, 2) & Right(ActiveCell.Offset(0, 1).Value, 12) & Right(ActiveCell.Offset(0, 3).Value, 3)
           
            'AVEC FORMULE CELA FONCTIONNE
            ActiveCell.Offset(0, 5).FormulaR1C1 = "=RIGHT(RC[-5],2)&RIGHT(RC[-4],12)&RIGHT(RC[-3],3)"
           
                'VERIFICATION SI CONCORDANCE ENTRE LES 2 METHODES
                If ActiveCell.Offset(0, 4) = ActiveCell.Offset(0, 5) Then
                    ActiveCell.Offset(0, 6) = "OK"
                Else
                    ActiveCell.Offset(0, 6) = "PAS OK"
                End If
            
            ActiveCell.Offset(1, 0).Select
          
        Next C

    Range("A1").Select
    MsgBox ("Terminé")

Application.ScreenUpdating = True

End Sub