VAT652 (withdrawn): what replaced it

Who needs it

• VAT-registered businesses that find an error on a VAT Return already submitted.
• Anyone with a net error above the next-return limits, or a deliberate error, who must report it separately.

What you need before you start

• The net value of the errors (tax under-declared minus tax over-declared).
• The total value of your sales (box 6) for the return you'd correct them on.
• For a separate report: how each error arose, the period, whether it was input or output tax, the amounts and how you worked them out, and the total to adjust.

How to file VAT652

1. 1Work out the net value of the errors.
2. 2Use HMRC's check tool, or the limits below, to see whether they can go on your next return.
3. 3If they can, include the net amount in box 1 or box 4 of your next VAT Return.
4. 4If not, report them online, or write to VAT Error Correction Team, BT VAT, HMRC, BX9 1WR, quoting your VAT registration number.

What replaced VAT652

HMRC's errors guidance, updated in September 2025, says: "You can no longer correct errors in your VAT Returns using form VAT652." There is no new form number. You either update your next VAT Return, make the correction online, or send it in writing.

HMRC's VAT Notice 700/45 gives the written route: the VAT Error Correction Team, BT VAT, HMRC, BX9 1WR, with your VAT registration number. HMRC also lists an email address and phone line on that notice.

Next return or separate report

You can correct on your next return if the net errors are £10,000 or less, or between £10,000 and £50,000 but no more than 1% of the box 6 sales figure for that return. The net amount goes in box 1 (tax due to HMRC) or box 4 (tax due to you).

Above those limits, or for any deliberate error, report separately. You can also choose to report an error of any size separately.

Time limits and penalties

You can correct errors in returns for the previous four years, measured from the end of the accounting period concerned. The four-year limit doesn't apply to deliberate errors.

No penalty applies if you took reasonable care. Careless or deliberate errors can attract penalties, and late-payment interest applies to VAT paid late. Telling HMRC before it starts enquiries helps.

Common mistakes

• Downloading an old VAT652. HMRC no longer accepts errors reported on it.
• Putting a deliberate error on the next return. Deliberate errors must always be reported separately.
• Treating a next-return correction as telling HMRC. HMRC says that isn't a disclosure; for the maximum penalty reduction on a careless error, tell HMRC separately too.