This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Assessments and Error Correction

Introduction: What is an error correction

If a trader or HMRC discover an error on a VAT return that has been submitted there are legal powers and procedures that allow the return to be corrected.

The correction can be made either by the trader or HMRC, for further guidance see VAEC7000.