Methods of error correction

If a person discovers an error (inaccuracy) on a VAT return, which he has already submitted to HMRC, the appropriate method of correction depends on:

(1)the value of that error;

(2)the accounting period in which the error arose;

(3)whether the error was made deliberately;

(4)the value of any other errors ‘discovered’ during a current VAT return period; and

(5)whether a penalty has been incurred for the period to which error relates.

Known errors cannot be ‘discovered’

Some necessary corrections may be made on a return. Some must be notified separately to HMRC. Corrections that cannot be made on a return include:

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