VAT FRS miscalculation and correcting past accounts

VAT FRS miscalculation and correcting past...

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I have a small consultancy which is registered for the VAT FRS.  I mistakenly reported VAT payable based on the net rather than gross sales (hence my username) from Aug 2013 until now.  I recognise that I have to pay the unpaid VAT, interest and a penalty (I know they will classify my mistake as careless).  Since I therefore kept more of the VAT than I should have this increased my net profit on which I paid CT.  I know that I can't offset the VAT, interest and penalty in this years accounts but should I go back and amend the previous two years accounts to show the slightly lower net profit.  Total VAT unpaid is around £5k across 9 quarters.

Thanks for any advice on this.

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