Guidance

Check how to tell HMRC about VAT Return errors

Find out if you need to update your VAT Return, make the correction online or tell HMRC in writing about errors.

• From: HM Revenue & Customs
• Published: 16 June 2023
• Last updated: 8 September 2025
  Show all updates

  1. 8 September 2025

     You can no longer correct errors in your VAT Returns using form VAT652.

  2. 16 June 2023

     First published.

Before you start

To check how to tell HMRC about errors in your VAT return you will need the:

• net value of your error
• total value of your sales

Check how to report errors

You can tell us about errors that you’ve made on previous VAT Returns by either:

• updating your next VAT Return
• making the correction online
• sending the correction in writing

Get more information

Get more information about correcting errors made on your VAT return.