What should I do if I have made a mistake on my VAT return?

If you have made a mistake on a VAT return and you have already filed there are two ways to correct it.

Unlike some other returns, you do not have the option to file an amended return when it comes to VAT returns. You can, depending on the size and nature of the error either adjust for it on your next VAT return or submit VAT form 652 to HMRC to inform them of the error.

To be able to correct a non-deliberate error on your next VAT return the net error must be £10,000 or less or the error is below 1% of your box 6 figure, up to a maximum amount of £50,000. More information can be found here.

Care should be taken before correcting an error on your next VAT return, as in some circumstances it may be better to inform HMRC.

If you would like to discuss this further please contact us on 020 3325 2575 or use our simple online contact form to arrange a free initial consultation.

Date published 20 Aug 2021 | Last updated 20 Mar 2024

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.