- HMRC has made digital notification the standard for reporting most VAT return errors, replacing form VAT652 with an online system.
- Errors can be adjusted in the next VAT return if under £10,000 or between £10,000 and £50,000 and less than 1% of total sales.
- Errors exceeding these thresholds must be reported directly to HMRC.
- Businesses can correct errors online using Government Gateway credentials, and agents can submit corrections for clients.
- Digitally exempt businesses can notify HMRC about errors in writing by post or email.
Source: icaew.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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