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Hi.If the error meets the criteria set out here, you can make the necessary adjustment to your next VAT return to square your overall position.If the error is above the reporting threshold mentioned at the page linked to above or it was deliberate or made in an accounting period that ended more than four years ago, you have to make a report using Form VAT652 or, if you prefer, write a letter in which you give all the information requested in VAT652. Take a look at the criteria here. There is more detailed guidance here.I hope this helps but let me know if you have any further questions.