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Report an adjustment for the errors in a previously filed VAT return (VAT652)

by Intuit Updated 1 year ago

The government where you do business has specific rules about making amendments to previously-filed VAT returns. We recommend you review the legislation on your government's website.

If you have made errors in previous VAT returns, you must inform HMRC and complete form VAT652.

You can include the adjustment for the errors on your next VAT return if your VAT errors don't exceed:

  • £10,000
  • 1% of the box 6 figure required on the VAT return for the period of discovery, subject to an upper limit of £50,000

Tips when completing the form:

  • If you've added the adjustment to your return, let HMRC know by answering YES in the box marked "Adjusted in VAT return" on form VAT 652.
  • Amounts payable to you should be rounded up to the nearest pound. Amounts payable to HMRC should be rounded down to the nearest pound.
  • Input tax errors and output tax error should be separated and entered on individual lines. In the "Type reference" box indicate whether the errors are input tax or output tax by entering a "0" for output and a "1" for input.
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