Schedule 9ZE, Part 4, paragraph 26(6)

A person makes an “incorrect disclosure” where— the person discloses to the tax authorities in question (whether the Commissioners or the tax authorities for the administering member State) that the person has not brought into account for a tax period an amount of UK VAT due for the period (“the disclosed amount”), the disclosure is made in a later tax period, and some or all of the disclosed amount is not in fact VAT due.

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Source: legislation.gov.uk · retrieved 2026-07-28