Reporting VAT Errors

If you find that you have made a mistake on a previous VAT return you may need to tell HMRC or adjust the next return.

HMRC has found that many of the mistakes reported to their Error Correction Team could have been corrected by the taxpayer. As there is currently a six to eight week delay in processing corrections, HMRC are advising taxpayers to correct the mistake themselves if at all possible. HMRC have issued guidance on what to do if it is discovered that a mistake has been made.