Value Added Tax Act 1994 section 19

Deemed amendments of relevant special scheme returns

Section 19 explains the circumstances in which a special scheme VAT return is automatically treated as having been amended, even without a formal amendment being submitted.

• Where a person claims an overpayment relating to an error in a special scheme return, the return is treated as amended by the information in the claim.
• Where a person notifies HMRC of an increase or decrease in the consideration for a supply covered by a special scheme return, the return is treated as amended by that notification.
• In any other case, where a person notifies HMRC of a correction or omission after the formal amendment window has closed, the return is again treated as amended by that notification.
• In all three scenarios, the amendment is deemed to have taken effect for all purposes of the VAT Act, meaning it carries the same legal weight as a formal amendment to the return.