|Correcting VAT errors||VALUE ADDED TAX|
A new version of VAT notice 700/45 entitled How to correct VAT errors and make adjustments or claims has been published. The notice has been updated to include an address change for the VAT Error Correction Team.This notice explains to VAT registered businesses how to:
The notice also includes a section on unjust enrichment and the reimbursement scheme as well as the options available to taxpayers that disagree with a decision or ruling by HMRC.
April 13th, 2017