In this section:
- What to do if you cannot pay the VAT due to HM Revenue & Customs
- Dealing with VAT when goods are returned
- Reclaiming VAT on bad debts on goods or services supplied by you
- How to correct mistakes and errors, and make adjustments
- VAT visits, investigations and prosecutions
- Appeals against decisions made on your VAT
- Penalties for mistakes and delays with your VAT
How to correct mistakes and errors, and make adjustments
What to do if you find a mistake on an earlier VAT return If you made a mistake on your VAT return you may be able to adjust your next return and you may need to let us know
VAT returns sent back to you for correction If we find a mistake on your VAT return, we'll send it back for you to correct and return within a specified time limit
Paying interest on late or undeclared VAT payments If you don't file your VAT return on time, or you make a mistake, you may be charged interest
Penalties for mistakes and delays with your VAT We may charge you a penalty if you do not submit your VAT return and pay the VAT you owe by the due date
Claiming interest when we make a VAT payment error If we make a mistake and you've paid too much VAT, we'll usually automatically pay you interest - if not, this is how to claim
