Update September 5, 2025:
- Updated section 4 with information on how and when to correct VAT errors, and what happens if you do not.
- Updated section 6 with information about claiming input tax.
- Updated section 7 with more information about how underpayments and overpayments are paid and HMRC’s response time after receiving an error correction.
- Updated section 9 to clarify unjust enrichment, the reimbursement scheme and how HMRC repays interest owed on overpayments.
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.
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