VAT Returns sent back to you for correction

If you submit a VAT Return - on paper or online - 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.

On this page:

How to correct your VAT Return if it is sent back to you

If you submitted a paper VAT Return and HMRC finds an error, they'll send it back to you. If you submitted your return online and HMRC finds an error, they’ll send you a print-out of your return.

The accompanying letter will identify the error you've made and tell you where you need to either:

  • give HMRC more information
  • change your return

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.

Help with making corrections

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.

Where to put corrections relating to road fuel scale charges

If you're correcting information about road fuel scale charges, please include:

  • the VAT element in Box 1 and Box 3
  • the scale charge in Box 6

Find out about reclaiming VAT on cars and motoring expenses

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What to do if an accountant completed the return on your behalf

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.

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Where to send any extra payments due because of the correction

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

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If you know there are errors on a VAT Return you have submitted but HMRC haven't sent it back

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

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Getting it right first time

If you submit your returns online, checks take place to prevent you from making certain types of error. Where appropriate, boxes are added or subtracted automatically so you don't have to do 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

Read how to sign up to use VAT online services

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