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If you submit a VAT Return online or on paper - and HM Revenue & Customs (HMRC) discover an error, such as missing or illegible information, or an arithmetic error, they'll send it back to you for correction. This guide explains how you should correct it and return it to them.
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If you submitted your VAT Return online and HMRC finds an error, they’ll send you a print-out of your return. If you submitted a paper return and HMRC finds an error, they'll send it back to you.
The accompanying letter will identify the error you've made and tell you where you need to either:
If you've made a mistake on the return you can use correction fluid to cover up incorrect figures, or you can simply cross them out and put the right figures next to them. Whichever you do, sign any corrections with your initials and send the return back in the pre-addressed envelope enclosed with it.
You'll also need to pay HMRC any extra VAT you owe as a result of making the correction.
If you need help with correcting your return, you should contact HMRC at the Vat Errors Helpdesk on Tel 0151 703 8438. Lines are open between 9.00 am and 4.30 pm, Monday to Friday.
If you're correcting information about road fuel scale charges, please include:
Find out about reclaiming VAT on cars and motoring expenses
You can correct your VAT Return yourself even if your accountant filled it in originally on your behalf. Remember to initial all the changes you make.
It is faster and more secure to send your payment electronically. Follow the link below to find out more about paying VAT electronically.
If you're sending your corrected return by post in the pre-addressed envelope, you can enclose your extra payment with it.
Find out about the different ways you can pay your VAT
If you know you've submitted a VAT Return with mistakes on it you must take action to correct them - even if HMRC hasn't sent the return back to you.
Find out how to correct errors on VAT Returns
If you submit your returns online, checks take place to prevent you from making certain types of error. Box 3 and box 5 of your online return are calculated automatically for you, based on the information you entered in boxes 1, 2 and 4. Before you can submit your completed return, you'll be asked to read it through to check, and confirm, the figures are correct. Please ensure that the box 5 figure on the online return (ie the net VAT due or repayable) is the same as the figure you have separately calculated. If it isn't, then you have either typed in some of the earlier box figures incorrectly or there is a fault in your calculations. Please check that you have entered the correct figures, and amend the return as necessary before you click on 'submit', as you can't amend the return online after your have submitted it.
If you submit your return on paper, you should check that it is correctly completed before sending it to HMRC.
Find out how to complete and submit your VAT Return box-by-box
