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VAT error correction software

Online VAT Return Correction

Early in 2023 HMRC launched an online tool for helping you correct errors in VAT returns. After a settling-in period HMRC has recently published new guidance on using the tool (see The next step ). 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.

Tip. 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.

Use HMRC’s online tool to check how to correct an error in a previous VAT return. In most cases a correction can be made without notifying HMRC. However, where required the tool will direct you to your HMRC online VAT account to provide details of the correction.

The next step

Check if you need to report errors in your VAT Return

This article has been reproduced by kind permission of Indicator – FL Memo Ltd. For details of their tax-saving products please visit or call 01233 653500.

24th Jul 2023 13:19

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