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HMRC takes 40 working days to process VAT error corrections

09 April 2024
Issue: 4932 / Categories: News


Taxation has been alerted to lengthy delays by HMRC in processing some VAT error corrections which relate to overpayments made on past returns. HMRC has confirmed a turnaround time of 40 working days will be achieved in most cases while more complex cases may take longer.

Errors made on returns for the last four years must be separately notified to HMRC rather than declared on the next return if the net tax under or overpaid exceeds specific limits. The errors are usually corrected by submitting form VAT652 online but a paper option is still acceptable.

HMRC’s VAT Notice 700/45 states at para 7.2: 'If you do not hear from us within 21 days contact your VAT error correction team to make sure they’ve received your error correction notification.’ However an HMRC spokesperson confirmed: ‘Most cases are processed within...

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