Amend a submitted return
Correct a return that is already approved or submitted by creating a linked new version, never by editing the old one.
Required permission: tax.return.prepare
Before you begin
- The return is Approved, Submitted or Acknowledged. Earlier states are corrected by preparing again.
- You know why it needs to change, for example a late invoice dated inside the period.
- You have tax.return.prepare. The new version goes through review, approval and submission again with the usual separation of duties.
Why you amend
An approved or submitted return is evidence of what you filed. It is never edited, and preparing it again is refused: 'An approved or submitted return is not edited. Amend it: a new version is linked to this one.'
Steps
- Post the missing or corrected documents, dated inside the period.
- Open Tax > Returns and open the return.
- Press Amend.
- Type the Why (required, up to 1,000 characters), for example
Late supplier invoice dated 28 September. - Confirm. A new version (version 2) opens in Draft, linked to the first.
- Press Prepare on the new version.
- Open the Amendment bridge tab.
- Review, approve and submit as for any return (Review, approve and submit).
What happens next
- Version 1 becomes Amended (superseded). It stays read-only with its original boxes and hash.
- Version 2 is prepared from all posted documents, including the late one.
- The Amendment bridge shows, per box, the amount before, the amount after and the change. This is the difference you declare to the authority.
Worked example
Q3 version 1 was submitted with output tax 95.00 and recoverable input 70.00 (payable 25.00). A supplier bill of 200.00 + 10.00 VAT dated 28 September is posted late.
| Version 1 | Version 2 | Change | |
|---|---|---|---|
| Output tax | 95.00 | 95.00 | 0.00 |
| Recoverable input | 70.00 | 80.00 | +10.00 |
| Payable | 25.00 | 15.00 | -10.00 |
The bridge shows -10.00 on the payable. Record the change with the authority following your usual procedure.
Good to know
- The amendment is linked to the original, so you can find either from the other.
- Bad-debt relief and import VAT posted after the return was submitted fall into the period of their tax date. If that period is already submitted, amend it (Bad-debt relief and import VAT).