Amounts from postponed import VAT statement to VAT return

Hello, We have a question regarding Monthly postponed import VAT statement. Statement is from period ending 31 March, and by mistake only one amount was included in UK Q1 VAT return (there are several lines with different Declarant's reference numbers ). Can we include remaining amounts in Q2 VAT return despite the fact that statement is from Q1 period? Thank you in advance for response.

Hi,

You would need to treat this oversight as an error correction and so if the value to be adjusted is less than £10000 then you can include it on your next return. If the adjustment is more than £10000 then you would need to send in a VAT 652.

You can see guidance here:

Correcting VAT errors on a return already submitted

Thank you.