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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
, see all updates

Error Correction for VAT: Error returns: Replacement returns

Requests from traders or their representatives for replacement returns are to be rejected.

They should be directed to the error correction procedures, see VAEC7000 procedures.

However, duplicate returns may be issued when the original return has been lost or spoiled by the trader before submission to Banking Operations.