I was looking through my past VAT returns and noticed that I have filled in box 7 incorrectly on the past two returns. Instead of putting the NET value of purchases I have put the gross value. On the first form the difference between the correct value and the wrong value is roughly ?00 and on the second ?00.
Do I need to report this and if so how should I go about doing it?
Thanks.
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Nobody will ever notice. Box7 just isn't that important, and to be honest I have no idea why they keep in in there.

In 35 years since VAT came in, I've only know one VAT inspector try to do anything with the numbers in it (and the words pedantic twit spring to mind) but he came unstuck and nobody's bothered since!

Go back to sleep.:p
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Who says VAT is complicated eh? That was nice and simple :D
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It is a legal requirement that your VAT records are correct. If you want to make the amendment, there are two ways of doing it.

First, you can write to HMRC (it must be to your local VAT Office) and inform them that for period 0_/08, Box 7 was stated at X amount and should have stated Y amount. Ask them to amend their records and they will. No penalty will be due, as there is no VAT loss to HMRC and you have volunteered the change. Do not forget to state your VAT registration number on the letter!

Alternatively, because the error is within HMRC limits, you can make your adjustment on your next VAT return (i.e. simply deduct ?00 from Box 7 total). You should show the deduction in your VAT workings and clearly cross-reference to the two incorrect periods. Explain the error in a separate footnote if necessary.

It is correct, in my experience, that Inspecting VAT Officers rarely worry about errors in Box 7, provided the VAT boxes (i.e. 1 to 5) are correct. But frankly it is best to have found the error yourself and amended it. For, when you do eventually have a routine VAT Inspection from HMRC, the VAT Officer will see how diligent you are in trying to keep accurate records. You do not want the VAT Officer to think you are a sloppy record-keeper, as they might begin to suspect that you are deliberately suppressing invoices if they find other discrepancies too.

Hope that helps?
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