Correcting VAT Errors

Early in 2023, HMRC launched an online tool for helping you correct errors in VAT returns. See the link below.

While in some situations it’s necessary to use Form 652 to correct errors, in most cases it can be done through your next VAT return without notifying HMRC.

The advantage of correcting an error on your next return instead of via Form 652, where you’re entitled to do so, is that you won’t be charged interest on the VAT you pay late to make good the mistake.

Check if you need to report errors in your VAT Return - GOV.UK (www.gov.uk)