VAT 652 - Notification of Errors in VAT Returns
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Forms
- Form URL
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VAT 652 (PDF, 41KB)
- Description
Use form VAT 652 to inform HMRC of any errors that you have made on your previous VAT Returns that are over the current error reporting threshold.
Please send your completed error notification form to:
VAT Error Correction Team
HM Revenue & Customs
3rd Floor
Regian House
James Street
Liverpool
L75 1AD- Use form VAT 652 to let HMRC know about errors on your VAT Returns that are over the current threshold.
Help and guidance relating to this form
- Form URL
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Notice 700/45 - How to correct VAT errors and make adjustments or claims
Use this notice to find out about VAT error corrections and making adjustments or claims
- Form URL
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What to do if you made a mistake on an earlier VAT return
Use this guide to find out how to deal with errors you discover on VAT returns you've already filed
- Form URL
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Paying interest on late or undeclared VAT payments
Use this guide to find out when and how you might be charged interest for late VAT payments
- Form URL
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Penalties for mistakes and delays with your VAT
Use this guide to find out what penalties you could be liable to pay for mistakes with your VAT
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Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.

