A few days ago, I did my Vat return for the 27 EU countries that aren't the UK. I have to work out sales in each of these countries, and fill out a tedious form, in which I tell it my sales, and the Vat rate applicable. I get the Vat rate from their web site.
I made a mistake. I gave the Vat rate for Romania as 24%, and they changed it a couple of months ago to 20%.
You'd think that as part of the submission process, their form would pick up the Vat rate from their own web site, but it doesn't, I have to type it in. So I got it wrong.
My total sales to Romania are less than £10. But I had to redo the form, using the new Vat rate, and resubmit it. But, I already paid my Vat, being a conscientious citizen who doesn't use offshore funds to obfuscate my finances. So, it turns out that I've overpaid my Vat by exactly 25p.
My dastardly plan now, is to let them keep it. The amount of work I'd have to do to extract my 25p from the grasping clutches of HMRC just isn't worth it.
But I suspect that I won't be allowed to get away with this overpayment. I suspect they'll hound me to fill in several more forms so that I can be refunded my 25p.