In this section:
Returned goods, credit notes, debit notes and VAT How to adjust your VAT when you issue or receive a credit note or a debit note, for example when goods are returned
Bad debts: how to reclaim the VAT How to get the VAT back if a customer doesn't pay you and you've already paid VAT on the sale to HM Revenue & Customs
Payment problems, assessments, penalties and appeals Get help if you can't pay, what to do if you receive a penalty or assessment, and how to appeal against VAT decisions
Corrections to mistakes and errors, and making adjustments Mistakes on VAT Returns - what to do if you make a mistake or if HM Revenue & Customs makes a mistake
Visits by VAT officers A VAT officer may visit you to look at your records, ask questions and watch your business to check your VAT is correct
Penalties for mistakes and delays with your VAT You may have to pay a penalty if you don't submit your VAT Return and pay the VAT you owe by the due date
Penalties for submitting a VAT Return on paper instead of online A penalty may be charged if you submit your VAT Return on paper instead of online - find out if this applies to you
Questions about VAT: writing to HMRC to get them answered What to do if you have any queries about your VAT payments, or questions on whether or how much VAT you should charge or reclaim
