Use form VAT652 to tell HM Revenue and Customs (HMRC) about errors on your VAT returns that are over the current threshold.
Ref: VAT652 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT652&template=VAT652.xdp
Use form VAT652 to inform HMRC of any errors that you have made on your previous VAT Returns that are over the current error reporting threshold.
Before you start
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Related forms and guidance
VAT Notice 700/45: how to correct VAT errors and make adjustments or claims
This notice explains how to correct VAT errors and make adjustments or claims.
Correct errors on your VAT Returns
Correct a VAT Return - make an adjustment, when to report an error, form VAT652, error correction helpline.
Paying interest on late or undeclared VAT payments
Use this guide to find out when and how you might be charged interest for late VAT payments.
Penalties for mistakes and delays with your VAT
Use this guide to find out what penalties you could be liable to pay for mistakes with your VAT.