In this section:
- What to do if you find a mistake on an earlier VAT return
- VAT returns sent back to you for correction
- Paying interest on late or undeclared VAT payments
- Penalties for mistakes and delays with your VAT
- Claiming interest when we make a VAT payment error
What to do if you find a mistake on an earlier VAT return
This area is being reviewed. As an interim measure please follow the links below.
More about correcting errors for return periods starting on or after 1 July 2008 (PDF 730K)
Read about keeping VAT accounts and records
More about correcting errors in VAT Notice 700/45
More about correcting errors in VAT Notice 700/12
Find out how to reclaim VAT and get paid
Find out how to appeal against decisions made by us about your VAT affairs
Retrospective claims for VAT overdeclared by motor retailers
