VAT Notice 700/45: how to correct VAT errors and make adjustments or claims
This notice explains how to correct VAT errors and make adjustments or claims.
This notice cancels and replaces Notice 700/45 (July 2015).
Published: 29 July 2013
Updated: 21 March 2017
- Address change for the VAT Error Correction Team (VATECT) office in section 4.11.
- Error correction notification address amended in section 4.11 of this notice.
- First published.