Import VAT - C2001?

[eb321]

Hello everyone,

Hope someone can advise please.

My VAT-registered business received a Chinese import in February that had an under-declared value. So the VAT value on the PVA statement is not correct.

I have been to the web page for the C2001 form - voluntary disclosure of underpayments.
The web page says:
"If you account for import VAT on your VAT return you should not use form C2001. You can make adjustments on your VAT return."

Is this just a case of adding the missing amount into box 1 and box 4 and keeping a note of it?

Thanks in advance.

[les35]

I would do so.
But do a screen shot of the HMRC page, in case their guidance changes!

[eb321]

Thanks. Screenshot taken