If you need to make an HMRC-approved manual adjustment i.e. an amendment to a VAT return box figure, based on calculations you’ve made outside of Business Finance Assistant, you can insert an explanation alongside the box in the VAT return before submission. However, you will not be able to access this record of this explanation later using Business Finance Assistant.
It is your responsibility to keep a sufficient audit trail of the calculations that feed any manual adjustments to your VAT return.
To download a VAT report summary (including manual adjustments):
- Go to VAT Return in the left-hand menu
- Click the 3 dots next to 'Connect to HMRC' and select 'View past VAT reports'
- Click 'VAT report summary'
- Then 'Download Report Summary'