Next steps — correcting errors and guidance (part 10)
Updated 25 September 2024
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Correcting an error
Your business may recognise new elements of good practice after you have read these guidelines. Implementing these can lead to improvements in your systems and processes.
Improved systems and processes might also lead to you identifying that you’ve underpaid VAT in the past.
To correct a submitted return in relation to this issue, follow the error correction notice process outlined in How to correct VAT errors and make adjustments or claims (VAT Notice 700/45).
If you are notifying the correction using VAT652 form or the Government Gateway form, include the Guidelines for Compliance reference number (GfC8) in the ‘reason for error’ box.
Where customers fail to meet their obligations, they may be subject to:
- penalties
- interest
- both
If you think you may have failed to meet your obligations, read the HMRC compliance factsheets on penalties to find out about:
- penalties HMRC may charge
- when these penalties may apply
Further questions
If you have any further questions after reading these guidelines, you can email us.
- Make sure you include the Guidelines for Compliance reference number (GfC8) in the subject line. If you have a Customer Compliance Manager (CCM), copy them into the email.
- Send your questions to ccgguidelinesforcompliance@hmrc.gov.uk.
Sending information to HMRC by email carries certain risks. We assume that, by sending information in an email, you understand and accept these risks.
Give feedback on these guidelines
We’ve created a survey to help measure your experience of this Guidelines for Compliance product.
We’ll use the feedback from this survey to:
- establish any areas which customers still have trouble understanding
- find out where customers might make changes, after reading the guidelines
- improve future Guidelines for Compliance products
You can only use this survey to give anonymous feedback about these guidelines. Do not provide any personal data that might identify you, your clients, or any specific case or enquiry with HMRC. The survey is not a route to contact HMRC for specific enquires. The replies will not be seen by anyone responsible for dealing with your tax affairs.
Take the survey
The survey has been created in accordance with the HMRC Privacy Notice.
Legislation and guidance
The main sources of available legislation and guidance referenced in these guidelines and on related subjects include:
- The Value Added Tax Regulations 1995
- VAT guide (VAT Notice 700)
- How to fill in and submit your VAT Return (VAT Notice 700/12)
- Overview of Making Tax Digital
- Record keeping (VAT Notice 700/21)
- VAT Notice 700/22: Making Tax Digital for VAT
- Relief from VAT on bad debts (VAT Notice 700/18)
- How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- Self-billing (VAT Notice 700/62)
- Motoring expenses (VAT Notice 700/64)
- Business entertainment (VAT Notice 700/65)
- Partial exemption (VAT Notice 706)
- Capital Goods Scheme (VAT Notice 706/2)
- VIT43940 — Specific issues: mobile phones — HMRC internal manual
- Transactions in foreign currencies and VAT
- VAT Reverse Charge — HMRC internal manual