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

How to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you've wrongly accounted for VAT. Consult the original guidance for current legal and operational details.

• 1. Overview
• 1.1 What this notice is about
• 1.2 How we can help you to get your VAT Returns right the first time
• 2. Errors found in records
• 2.1 If you find errors in your VAT records
• 2.2 If you record or work out your VAT incorrectly
• 3. Errors on invoices
• 3.1 If the wrong amount of VAT was shown on an invoice
• 3.2 Invoices you've issued
• 3.3 Invoices you've received
• 4. Correcting VAT errors on a return already submitted
• 4.1 Penalties for errors
• 4.2 Methods for correcting errors
• 4.3 Method 1
• 4.4 Method 2
• 4.5 How to tell HMRC about an error

• v1.016/09/2026