How to correct VAT errors and make adjustments or claims

This notice explains how to:

  • amend your VAT records if you discover they contain errors
  • correct errors you discover on VAT returns you’ve already sent to us
  • claim a refund if you’ve overpaid VAT, or not claimed enough credit on a return
  • complete your VAT returns or make a claim if you disagree either with our decision on the VAT treatment of a supply
  • complete your VAT returns where our practices in relation to VAT are being challenged in the Courts.


What help can you give me in getting my VAT returns right first time?
VAT errors can prove costly to you and to us. Failure to correct errors can result in a penalty and interest. For more on this see section 4.

Reading this notice can help you avoid errors. This notice explains how you can correct them if they do occur.

Click here to read the notice

ViaHM Revenue & Customs.


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