Send a VAT Return
Correct errors in your VAT Return
You can correct errors in returns for the preceding 4 years, as long as the net value of the errors is either:
- £10,000 or less
- between £10,000 and £50,000 but less than 1% of the total value of your sales
For these kinds of errors, make an adjustment or correction in your next return.
You must tell HM Revenue and Customs (HMRC) separately about net errors that are:
- over £50,000
- over £10,000 if they exceed 1% of the total value of sales
- deliberate errors
Check how to tell HMRC about errors in your VAT return.
Calculate the net value of errors
To work out the net value of the errors:
- add up the additional tax due to HMRC
- subtract the tax you’re due
You must report deliberate errors separately - you cannot include them in this calculation.
How to make the adjustment in your next VAT return
When you submit your next return, add the net value to box 1 for tax due to HMRC, or to box 4 for tax due to you.
You must:
- keep details about the error (for example, the date it was discovered, how it happened and the amount of VAT involved)
- include the value of the error in your VAT account
Read more about how to correct VAT errors and make adjustments or claims.
Contact the VAT General Enquiries Team if you need help making corrections.