Correcting errors on your VAT Return
HMRC have announced that, due to coronavirus, it will no longer be accepting paper copies of VAT652s by post.
If an error is discovered on a past VAT return it is necessary to report it to HMRC on form VAT652 if it is £10,000 (net of all errors) or more of VAT. More details here
A business must now email its VAT652 form to:
inbox.btcnevaterrorcorrection@hmrc.gov.uk
Telephone
A business can call to check HMRC has received its error correction notification if it has not had an acknowledgement after 21 days.
Errors cannot be corrected over the phone.
Telephone: 0300 200 3700
This is said to be a temporary measure, but I cannot see why HMRC would revert to a paper based system when the virus poses less of a threat.
Remember: stay in!