• PTA

What Is a VAT652 Form?

The VAT652 form is used to report to Revenue and Customs any errors made in previous VAT returns that exceed the current error reporting threshold. If you make a mistake when completing your VAT return, you must notify HMRC as soon as possible by submitting a VAT652 form to the VAT error correction team.

Complete form VAT652 and submit it to the VAT error correction team. You will receive an automatic reply by email upon receipt of your form by HMRC. HMRC will then send you a notice stating whether the amount you have calculated is correct and any interest or taxes you may have.

VAT652 Form

Where Do I Send the VAT652 Form?

To ensure that customers registered for VAT can continue to send error correction notices, we will temporarily accept them by email. Send the completed VAT652 form to

How Do I Claim My VAT Return?

you can correct the error by editing your logs. Keep a clear note of the reason for the error and enter the correct VAT figure in your VAT account for the same period. The correct VAT number will appear as usual on your VAT return.

What Should I Put in the VAT652 Form?

Details of any errors made in previous VAT returns should be included on the form. HMRC will want to know:

● how the error occurred

● the VAT period in which the error was made

● whether it was an entry or exit tax error

● how much VAT is declared over or under

● how did you find out the error

You must also include the full amount of the error, to determine whether you need to recover the VAT or pay more. If the error indicates that you are already claiming too much VAT or not paying enough, you may have to pay interest on the amount due.

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