The client's business is conversion of agricultural barns to residential property. The sale proceeds are "lumpy" because there is only the capacity to do one conversion at a time, and conversion takes maybe a year. The client omitted to claim £1,800 of input tax in a prior period. I remember reading some years ago about how transactions reported in a quarter's return should only be transactions of that quarter, and that there is a procedure for making a separate declaration, but I can't now find the instructions for this.
Can anyone point me in the right direction?