Please enable JavaScript to view this site.

VT Transaction+

Navigation: Value Added Tax

Correcting mistakes on VAT returns

Scroll Prev Top Next More

If you discover mistakes in a saved VAT return before you have submitted it to HMRC:

1.Select the return in the VAT Returns window (VAT button on the main toolbar) and select the Delete VAT return

2.Make the appropriate corrections, for example:

Enter transactions that were mistakenly not entered in the software

Delete transactions that were mistakenly entered in the software

Adjust existing transactions for VAT

Change the VAT status of transactions to be outside the scope of VAT

3.Create and save the VAT return again. The corrections will be reflected in the VAT return, even if they are dated prior to the VAT return period.

If you discover mistakes in a submitted VAT return:

Depending on the value of the corrections and the HMRC regulations ruling at the time, you can allow the adjustments to be included in your next VAT return, or you may have to declare the corrections on a VAT 652 form. If in doubt, refer to HMRC Notice 700/45.

If you are permitted to include the corrections in your next VAT return:

1.Before creating your next VAT return, make the appropriate corrections, for example:

Enter transactions that were mistakenly not entered in the software

Delete transactions that were mistakenly entered in the software

Adjust existing transactions for VAT

Change the VAT status of transactions to be outside the scope of VAT

2.Create and save the VAT return. The corrections will be reflected in the VAT return, even if they are dated prior to the VAT return period.

Related topics

Pre-VAT registration purchases

Adjust existing transactions for VAT

Transactions outside the scope of VAT