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Print and Post Forms
Notification of errors in VAT Returns
About this form
This form is designed to be filled in on screen. You must complete all boxes. You cannot save the form but once you’ve completed it you’ll be able to print a copy and post it.
You can use this form to disclose the details of any errors in your VAT returns. Please read the notes below before you complete this form.
Notes
What is this form used for?
When you find you have made an error(s) in a previous VAT return you must tell HM Revenue and Customs (HMRC) and you can use this form to do so. You can include the net value of the adjustment in the VAT return for the period of discovery if the net value of the errors doesn't exceed the greater of:
• £10,000 or
• 1% of the box 6 figure required on the VAT return for the period of discovery, subject to an upper limit of £50,000. If you've included, or intend to include, the adjustment in the VAT return for the period of discovery then you should select ‘Yes’ in the field marked ‘Adjusted in VAT return’ to indicate this.
How to use this form
You should enter details separately for each VAT period (‘Period reference’). Amounts in Boxes 1 to 5 should be entered in pounds and pence and for Boxes 6 to 9 in pounds only. You will need to manually calculate the difference amounts for Boxes 1 to 5 and select from the drop down menu if the amount is payable to HMRC or repayable to you. If Box 5 is a net repayment due to you please enter a negative sign before the value in the ‘Figures originally submitted’ and ‘Correct figures’ boxes.