HMRC internal manual

VAT Assessments and Error Correction

VAEC8240 - Error Correction for VAT: Error returns: Transposed on a single registration or duplicated

If a trader renders a return liability on a wrong period return form and then renders an identical claim for the correct period, the procedures at VAEC8250 should be followed to correct the situation.

If the trader’s accountant has transposed the returns as a result of an error, duplicate returns may be issued. The returns are to be endorsed in red “duplicate return-transposed registration”.

You should send written notification to Debt Management Banking, Accounting and Adjustments, when the returns are issued. This will ensure that the returns are not referred back to the local office for error correction action when they are received.