In this section:
- Returned goods, credit notes, debit notes and VAT
- Bad debts: how to reclaim the VAT
- Payment problems, assessments, penalties and appeals
- Corrections to mistakes and errors, and making adjustments
- Visits by VAT officers
- Penalties for mistakes and delays with your VAT
- Questions about VAT: writing to HMRC to get them answered
Corrections to mistakes and errors, and making adjustments
What to do if you made a mistake on an earlier VAT Return If you made a mistake on your VAT Return you may need to inform HM Revenue & Customs or adjust your next return
VAT Returns sent back to you for correction If HM Revenue & Customs finds a mistake on your paper VAT Return they'll send it back to you to correct and return promptly
Paying interest on late or undeclared VAT payments If you don't submit your VAT Return on time, or you make a mistake, you may be charged interest
Interest when HM Revenue & Customs makes a VAT payment error If HM Revenue & Customs makes a mistake and you've paid too much VAT as a result, you may be entitled to receive interest
