# The Value Added Tax Regulations 1995, Regulation 35: Correction of errors

Extent: E+W+S+N.I.

Where a taxable person has made an error—
(a) in accounting for VAT, or
(b) in any return made by him,
then, unless he corrects that error in accordance with regulation 34, he shall correct it in such manner and within such time as the Commissioners may require.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/35 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.