HMRC withdraws VAT652 form

VAT corrections can no longer be made using form VAT652, but instead must be made online or in writing, HMRC confirms

HMRC has confirmed that companies can no longer correct errors in their VAT returns using form VAT652.

In future, HMRC must be informed about corrections to VAT returns within the four-year time limit by either:

HMRC stressed that the ‘simplest and most commonly used’ way to correct an error is by making an adjustment or correction in the next due VAT return.

Before correcting errors in a VAT return it is important to calculate the net value of the error and total value of sales.

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