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HMRC internal manual

VAT Business/Non-Business Manual

Apportionment of tax: errors in methods

Where HMRC has agreed a method with a business we will have recorded the proposed workings of the method. We will have shared this record of how the method should work with the business. This should help to reduce the chance of either the business or HMRC misunderstanding how to apply the method correctly.

However, if a business does make a mistake when using an agreed method it can rework the calculation. This will be subject to the normal time limits for making adjustments. (See VR VAT Refunds Manual VR6700)