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How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
Find out how to amend your VAT records if you ve made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
From: Contents
This notice explains how to:
amend your VAT records if you discover they contain errors
correct errors you discover on VAT Returns you’ve already sent to us
claim a refund if you’ve overpaid VAT, or not claimed enough credit on a return
claim a refund of VAT where you disagree with our decision on the VAT treatment of a supply