Readers’ forum: How to claim for late input tax.

I am the financial director of a large manufacturing company and we have a VAT problem on which we have received conflicting advice. It relates to purchase invoices dated October 2022 which were excluded from our quarterly VAT return up to the end of December. The VAT involved is £60 000.

As I understand it the invoices’ omission is a VAT error because the suppliers issued the invoices on time and they were received as a PDF by our production manager in October. In other words we must submit form VAT652 to HMRC to reclaim the VAT in question (ie as an error on our October return that exceeds £10 000).

The production manager was on sick leave in October so he did not authorise them for payment and pass them to the finance department until December 2022 by which time the October return had...