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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
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Error Correction for VAT: Error returns: Transposed between different registration numbers

Two situations may arise:

  • the trader renders two returns on two registration numbers, each containing figures proper to the other registration or,
  • the trader renders one return but the figures on it are proper to another registration and the trader still has the return to the other registration.

In the first example, if there is no revenue risk as both traders are on the same stagger, duplicate returns can be issued. These should be sent to Accounting and Adjustments Banking with a covering memo explaining the problem. Where returns are not on the same stagger, the trader should adjust his next return or make an error correction notification for both registration numbers.

In the second example, you should advise the trader to complete and render the outstanding return with the figures proper to that registration and to adjust his next return or make an error correction notification to correct the error on the return previously submitted.