Form

Tell HMRC about any errors in your VAT Return

Tell HMRC about errors on your VAT Returns that are over the current threshold using form VAT652.

Documents

Notify errors in your VAT Returns online (sign in using Government Gateway or email address)

Notification of errors in VAT Returns (fill in and print)

Read the accessibility statement for HMRC forms

Details

Use form VAT652 to tell HMRC of any errors that you have made on your previous VAT Returns that are over the current error reporting threshold.

How to use the online form

Follow the instructions on each page, providing the information required at each step.

You’ll be able to save your application and return to it later.

You can check your answers at the end of the online form before submitting.

Once submitted, you’ll receive a notification along with a unique reference number.

If you cannot use the online form

You can use the printable form if you cannot use the form online, but you’ll not receive a confirmation or receipt.

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. An incomplete printable form will delay processing.

Contact the online services helpdesk if you have problems opening or saving the form.

How to use the printable form

Make sure your browser is up to date.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Once completed, print and post it to HMRC, using the postal address shown on the form or email it to inbox.btcnevaterrorcorrection@hmrc.gov.uk.

Read how to correct VAT errors and make adjustments or claims.

Get more information about when to report an error, how to calculate the net value of errors and how to make the adjustment.

Read about when and how you might be charged interest for late VAT payments.

Find out what penalties you could be liable to pay for mistakes and delays with your VAT Return.

Published 4 April 2014
Last updated 8 August 2022 + show all updates
  1. Link to a new online form added. Updated the details section and included information on how to use the online form and what to do if you cannot use it.

  2. The email address to send the VAT652 form to has been added.

  3. First published.