The declaration on the VAT return is wrong ???

The declaration on the VAT return is wrong ???

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Has anyone noticed - the declaration on the online VAT return gets changed after submission?

When you submit a vat return - the declaration says "When you submit the above information, you are making a legal declaration that the information is correct and complete to the best of your knowledge and belief. A false declaration can result in prosecution" 

When you print the submitted VAT return with the receipt number the declaration says

"I confirm the data shown above is correct and wish to submit my electronic VAT declaration to HMRC"

There's a big difference between "to the best of my knowledge" and "is" - 

Surely it's a criminal offence to change a declaration after it's been signed - very naughty of "beloved" HMRC !!!

Does it annoy anyone else?

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Stepurhan
By stepurhan
19th Dec 2014 08:33

Implied by UK law?

My understanding is that fraud requires mens rea (the person committing it knowing they were doing wrong) for prosecution to be effective. That being the case, I think "to the best of my knowledge and belief" (so no mens rea) is effectively automatically assumed for legal purposes. If a VAT return is wrong, but you believed it to be right, then simply stating it "is correct" is the same under UK law.

Therefore, whilst it's still not good that it is different, I don't think there are any legal consequences to the difference.

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