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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

Introduction: Legislation that supports error correction

The following legislation supports error corrections;

  • Regulation 34 of the VAT Regulations 1995, allows a trader to adjust their returns
  • Regulation 35 of the VAT Regulations 1995, allows a trader to make error correction notifications to HMRC .