customs vat assessment & impact on vat returns

After HMRC issue an assessment of historic Import VAT owed to HMRC, the business then pays in full. How does the business treat this in the VAT returns , either currently or perhaps phased over the historic periods ? Will there be a need to amend /change historic VAT returns , and submit voluntary disclosures too?

Hi SDTaxman,
From the limited information available we can only provide general advice.
If you require account specific advice please contact the VAT helpline
VAT: general enquiries
If it is an Officers Assessment that has been raised and is showing on your VAT account, then VAT returns would not need to be amended by the business as the Officer’s Assessment would normally detail the returns they have amended.
You can check you VAT account via your Business Tax Account on www.gov.uk.
Thank you.