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Notification of errors in VAT Returns

When you find you have made an error(s) in a previous VAT return you must tell HM Revenue and Customs (HMRC) and you can use this form to do so. You can include the net value of the adjustment in the VAT return for the period of discovery if the net value of the errors doesn't exceed the greater of:

  •  £10,000 or 
  • 1% of the box 6 figure required on the VAT return for the period of discovery, subject to an upper limit of £50,000. If you've included, or intend to include, the adjustment in the VAT return for the period of discovery then you should select ‘Yes’ in the field marked ‘Adjusted in VAT return’ to indicate this.
VAT652 form for errors corrections: https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT652&template=VAT652.xdp

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