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HMRC internal manual

VAT Refunds

Four year cap - other provisions: Capping of late returns: Payment returns where the VAT return declared liability accepted by HMRC is greater than the assessed amount

If a return is submitted more than four years after the end of the accounting period in which a centrally issued assessment was made, and that return shows a net payment due to HMRC which exceeds the amount paid on the assessment.

The return and any payment of the balance due should be accepted or enforced in line with normal procedures.