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 VAT Return they'll send it back to you to correct and return promptly

Paying interest on under-declared or over-claimed VAT If you make a mistake and you don't declare the right amount of VAT, you may be charged interest

Claiming interest on VAT overpaid as a result of HMRC’s error If HM Revenue & Customs makes a mistake and as a result you've paid too much VAT, you can claim interest