Errors on prior VAT returns

Client has missed £1,000 of VAT from the last 4 VAT returns.  Does the facility to amend the next return to include the missed VAT only cover the latest return (as in, can I only correct £1,000 on the next return) or can it be errors from multiple returns (i.e. £4,000)?

Also, can you confirm your understanding of a further point.  I am led to believe that doing the above does not constitute a disclosure, so HMRC could later say 'hang on, we've spotted errors of £4,000' and declare it unprompted?  That seems to be the strict rule, but is it actually enforced like that?  Basically, do I need to include the £4,000 AND do a seperate disclosure to HMRC (which seems to make the amending of the next return a pointless exercise)?

Comments
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My thinking...

cyrynpen |

HMRC page on correcting errors on previous VAT returns

ruth.julian |

Related question

BMary83 |