Online VAT refund claim

As accountants dealing with HMRC we are fully aware of the issues we encounter with processing delays mainly caused by staff shortages in the department and – equally important – experienced staff being diverted to more urgent duties. However the message that advisers often suggest to clients to ease delays is simple: ‘Do it online. It will speed things up. Avoid paper forms and the post.’

But is this strategy flawed? Read on.

Online error correction form

In my article ‘Computer says “yes”’ (Taxation 16 February 2023) I shared my positive experience about dealing with HMRC’s new online error correction form known as the ‘VAT652 procedure’. Errors made on VAT returns for the previous four years must always be separately disclosed to HMRC if the net tax owed is more than £10 000 rather than being adjusted on the next VAT...