HMRC has withdrawn Form 652. How should you notify VAT errors going forward?
Form VAT 652 was previously used to notify HMRC of errors in VAT returns but has now been withdrawn from September 2025. The form was used for voluntary disclosures of VAT errors that exceeded certain thresholds or couldn't be corrected on the next VAT return. Businesses must now report VAT errors online or by letter to HMRC's VAT Error Correction Team, providing the same information that would have been included on the withdrawn form.
Remember, if the net tax owed or owing is less than £10,000, the errors can be corrected on your next return. For larger businesses, they can also be included on the next return if the tax owed is less than £50,000 and less than 1% of the Box 6 outputs figure for the period when the correction is being made. This is the simplest method, so check whether you can do this in the first instance.
Related Topics
-
HMRC writes to non-domiciled taxpayers following rule changes
HMRC has begun issuing “one-to-many” letters to individuals affected by recent changes to the tax rules for non-UK domiciled taxpayers. The letters prompt recipients to review their tax position under the new regime. What does this mean if you receive one?
-
Can officers ignore minor input tax errors?
If your business has claimed input tax on an invoice where the supplier has charged VAT incorrectly, HMRC can disallow your claim by issuing an assessment. Can the officer waive that power to achieve a common sense outcome?
-
Practical guide: Tax-efficient will planning with residential property
An individual has a significant property portfolio which provides them with their sole source of income. They want to gift shares in some property to their daughter but retain the income. Can they do this without triggering the reservation of benefit rules?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.