Best practice for correcting input VAT from submitted VAT return


I will be making a small manual adjustment (approx £400) on my next return to claim back input VAT for eligible company purchases prior to becoming VAT registered. I have full details of each purchase involved and VAT invoices.

The error was neither deliberate or careless. My previous accountant had give me inaccurate advice which I then acted on. Other than making the adjustment on my next return (box 4) I believe), do I also need to write to HMRC disclosing full details on the circumstances of the error?

This is a question for your new accountant, they’re the only one with a full view of your circumstances to be in a position to advise accurately.