unclaimed Input VAT from previous quarters

[Clare@InTouch]

If for some reason we had failed to account for Input VAT on some purchases in a previous quarter, and these came to light now. How should I proceed to record those values in order to reclaim the VAT?

1. Should I add the unclaimed amounts to the current quarter return?

2. submit an updated previous VAT return?

3. some other way, or not at all?

Thanks,
Tom

Simply add them to your next return. As long as the error is under £10,000 there's no need to report it to HMRC or adjust any prior return.

[tolland123]

If for some reason we had failed to account for Input VAT on some purchases in a previous quarter, and these came to light now. How should I proceed to record those values in order to reclaim the VAT?

1. Should I add the unclaimed amounts to the current quarter return?

2. submit an updated previous VAT return?

3. some other way, or not at all?

Thanks,
Tom