HMRC has updated its guidance Pay VAT deferred due to coronavirus (COVID-19) to add a new section on correcting errors on VAT returns relating to the VAT payments deferral scheme, including how to defer any extra payments resulting from error corrections.
Businesses can notify any error on their VAT return that relates to a period covered by the VAT payments deferral scheme (ie from February 2020 to May 2020) by sending completed form VAT652 to the VAT Correction Team.
Businesses can contact HMRC’s covid-19 helpline to:
include extra error correction payments in their deferred VAT balance after HMRC has processed an error correction and businesses have received a statement of account confirming the balance;
include extra payments in the new VAT deferral scheme that result from confirmed error corrections and an HMRC VAT assessment.
After carrying out its VAT assessment, HMRC may also contact businesses if it finds that any extra payments are due for the deferral period.
HMRC has updated its guidance Pay VAT deferred due to coronavirus (COVID-19) to add a new section on correcting errors on VAT returns relating to the VAT payments deferral scheme, including how to defer any extra payments resulting from error corrections.
Businesses can notify any error on their VAT return that relates to a period covered by the VAT payments deferral scheme (ie from February 2020 to May 2020) by sending completed form VAT652 to the VAT Correction Team.
Businesses can contact HMRC’s covid-19 helpline to:
include extra error correction payments in their deferred VAT balance after HMRC has processed an error correction and businesses have received a statement of account confirming the balance;
include extra payments in the new VAT deferral scheme that result from confirmed error corrections and an HMRC VAT assessment.
After carrying out its VAT assessment, HMRC may also contact businesses if it finds that any extra payments are due for the deferral period.
