Schedule 9ZF, Part 3, Part 27, paragraph 219A(1)

Any amendment to a return under a special accounting scheme for a tax period in which a relevant supply was brought into account must— be made in a subsequent return under a special accounting scheme of the same type, be made before the end of the period of three years beginning with the day on which the return for the tax period in which the relevant supply was brought into account was required to be submitted, and include details of— the member State in which the relevant supply was made; the tax period to which the amendment relates; the amount of VAT concerned.

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