What is this notice about?
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
- complete your VAT returns or make a claim if you disagree either with our decision on the VAT treatment of a supply
- complete your VAT returns where our practices in relation to VAT are being challenged in the Courts.
Access the notice via HM Revenue & Customs.