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What should I do about an error I accidently made on my latest VAT return?

You can adjust your current VAT account to correct errors on past returns if the error:

  • was below the reporting threshold (in broad terms this is less than £10,000, or up to 1% of your box 6 figure (up to a maximum of £50,000);
  • was not deliberate; and
  • relates to an accounting period that ended less than 4 years ago.

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. Make sure you keep good accurate records relating to the adjustment.

Any errors that do not meet these conditions must be notified to HMRC directly.

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