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Posted Thu, 11 Nov 2021 16:00:26 GMT by Laura Parkinson
I recently submitted a VAT Return for a client but the wrong adjustments were made to Box 2 and 4. The overall affect is nil as the adjustments cancel each other out but they are still errors so do I need to rectify the file return and if so how?
Posted Mon, 15 Nov 2021 13:28:00 GMT by HMRC Admin 19
Hi,

Although the overall effect of the error would not affect box 5 of the return the adjustment would still need to be made.

It would be a case of altering the figures in boxes 2 and 4 on the next return if the value of the error is below £10000.

Please see the following guidance:
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

Thank you.
 
Posted Wed, 17 Nov 2021 11:42:57 GMT by Laura Parkinson
Thank you for that. The client also didn't adjust their accountancy software to take account of the changes to the wording of boxes 2, 8 & 9 of the VAT Return from January 21. Therefore they have continued to include figures in those boxes for their EU transactions when they shouldn't have as they don't trade in Northern Ireland in their March 2021 and June 2021 VAT Returns. Is this corrected using the VAT 652 form as surely I can't add negative figures in boxes 2, 8 and 9 on the next return to correct previous disclosures made in error in those boxes. Again the overall effect on any liability is nil.
Posted Fri, 19 Nov 2021 15:42:17 GMT by HMRC Admin 2
Hi,

You should be able to add negative figures for box 2, but you can not do this for boxes 8 and 9.

However, there is a way of reporting box 8 and 9 errors online by following the link here:

Declare goods you have moved into or out of the UK using Intrastat

If you scroll down to the bottom of the page, there is a link to make these corrections.

Thank you.

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