HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

Update Jan 6, 2023: Link added to guidance on changes to VAT penalties and interest for accounting periods starting on or after 1 January 2023.

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.