Frequently Asked Questions - Customs and Excise

I’ve made a mistake on my VAT return. How do I correct it?	These are known as voluntary disclosures, for more information you can download a notice from the download table below and there are two types. Where, at the end of the current VAT period, the net value of VAT errors you have found on previous returns is £2,000 or less, you can adjust your VAT account and include the value of the adjustment in your current VAT period. If the net value of errors exceeds £2,000 you should inform us in writing or use the form VAT 652 - Voluntary disclosures of errors on VAT returns. (From 1 July 2008 this £2,000 limit increases to £10,000) If you don’t notify errors and at a later date we find the error ourselves you may be liable for a misdeclaration penalty. VAT notice 700/45 - How to correct errors and make adjustments or claims, gives more details.

I’ve made a mistake on my VAT return. How do I correct it?

These are known as voluntary disclosures, for more information you can download a notice from the download table below and there are two types.

Where, at the end of the current VAT period, the net value of VAT errors you have found on previous returns is £2,000 or less, you can adjust your VAT account and include the value of the adjustment in your current VAT period.
If the net value of errors exceeds £2,000 you should inform us in writing or use the form VAT 652 - Voluntary disclosures of errors on VAT returns.

(From 1 July 2008 this £2,000 limit increases to £10,000)

If you don’t notify errors and at a later date we find the error ourselves you may be liable for a misdeclaration penalty.

VAT notice 700/45 - How to correct errors and make adjustments or claims, gives more details.

Downloadable Documents

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