VAT errors and omissons.

If you have made errors on a previous VAT return you can correct these on the next return you submit.

From 1 July 2008 the error limit has been increased from £2,000 to the greater of £10,000 or 1 per cent of turnover, subject to an upper limit of £50,000. The 1 per cent is based on box 6 of the VAT return in which the error was found

If the error is greater then you will need to inform your local VAT office immediately.

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The content and advice is for information only. Last updated 26.07.2009.

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