Adjustment with minus figures

Cases

Statutory set-off: disregarded limitation on date by which HMRC can recover

Unresolved repayment claim: basis of claim revised although outside time-limit

Current-return adjustment (Method 1)

Conditions for correcting returns

Generally

Deliberate error

Made beyond four-year limit

Error correction notification (Method 2)

Generally

Paying HMRC for underdeclaration

Errors made using HMRC's interpretation

Flowchart

Generally

Interaction with known underassessment penalty

Intrastat declarations

Methods

Note error in VAT records

Partially exempt persons

Time limit

Cases

Exception

Generally

Unjust enrichment defence restricted to claim for repayment of output tax

VAT Error Correction Team offices

Voluntary disclosure