Commentary

700/45/20 How to correct VAT errors and make adjustments or claims

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

700/45/20 How to correct VAT errors and make adjustments or claims

Part V8 HMRC Notices | Commentary

700/45/20
How to correct VAT errors and make adjustments or claims

December 2020

This notice cancels and replaces Notice 700/45 (July 2015)

1 Overview

1.1 What this notice is about

This notice explains how to:

  1.  

    •     amend your VAT records if you discover they contain errors

  2.  

    •     correct errors you discover on VAT returns you've already sent to us

  3.  

    •     claim a refund if you've overpaid VAT, or not claimed enough credit on a return

  4.  

    •     complete your VAT returns or make a claim if you disagree with our decision on the VAT treatment of a supply

  5.  

    •     complete your VAT returns where our practices in relation to VAT are being challenged in the Court.

If you find an error in accounting for VAT that is not covered by this notice, you should contact the VAT Helpline on 0300 200 3700.

Main narrative treatment—V3.419, V3.506, V3.518, V3.519.

1.2 How we can help you to get your VAT Returns right the first time

VAT errors can prove costly to you and to us. Failure to correct errors can result in a penalty and interest. For more on this see Section 4.

Reading this notice can help you avoid errors. The notice also explains how you can correct them if they do occur.

2 Errors found in records

Main narrative treatment—V3.419, V3.506, V3.518, V3.519

2.1 If you find errors in your VAT records

Where you find that your VAT records contain errors, you will need to correct them. Paragraph 2.2 explains how you can do that.

This guidance only applies to declarations of UK VAT and does

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