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HMRC internal manual

VAT Assessments and Error Correction

Error Correction for VAT: Error returns: Transposed figures on returns

The situation where a tax due return becomes a tax claim and vice versa, is usually identified when traders receive a demand for money or a payable order that they were not expecting.

In these cases traders should be advised to adjust their next return or make an error correction notification. If the trader has submitted a tax claim return instead of a tax due return, the problem is usually brought to HMRC’s attention because the trader returns the payable order.

In these cases Debt Management Banking cash the payable order and wait for the debit to go on file.