Short answer
If the earlier VAT return is submitted or locked, Balansix does not add later entries into that protected return. The VAT effect is carried into the next open return so the filed period remains unchanged.
What to check
- Confirm the earlier VAT return is submitted or locked.
- Check the transaction date and VAT treatment.
- Open the next VAT return and review the brought-forward source line.
- Confirm the item has not also been included in the submitted return.
What should happen
The previously submitted return remains unchanged, while the late item is visible in the next open VAT return for review.
When to contact support
If the transaction appears in both returns, disappears from both returns, or the brought-forward treatment does not match the accounting record, contact support with the client, VAT periods and transaction date.
Why late items move forward
Once a VAT return has been submitted to HMRC, the figures in it are fixed. Any transaction dated inside that period but entered afterwards cannot change the filed return, so Balansix carries its VAT effect into the next open return and leaves the submitted return untouched.
This mirrors HMRC practice. Input VAT on a supplier invoice received late is generally claimed in the return for the period in which you hold a valid invoice, within HMRC's four-year time limit. Genuine errors in an earlier return can usually be corrected on a later return when the net value of errors is within HMRC's error-correction threshold (£10,000, or up to 1% of Box 6 turnover capped at £50,000) and the error was not deliberate; larger errors are notified to HMRC separately.
Frequently asked questions
Will the submitted VAT return change in Balansix?
No. A submitted or locked return stays as filed. The late item appears in the next open return so the brought-forward amount can be reviewed before submission.
How do I know the item has not been counted twice?
Check the source lines of the submitted return and the next open return. The transaction should appear once, in the open return only.
When should the error be disclosed to HMRC instead?
If the net value of errors exceeds HMRC's error-correction threshold, or the error was deliberate, it should be notified to HMRC separately rather than corrected on the next return. Apply your normal professional judgement.