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Readers’ forum: Out of time?

11 August 2020
Issue: 4756 / Categories: Forum & Feedback
Is a client obliged to correct a VAT error that is out of time?

I have a dilemma with a VAT problem for a client. On 31 August 2019 I submitted a form VAT652 to HMRC to correct some VAT accounting errors going back to the period ending April 2016.

I heard nothing back from HMRC so called them in November 2019 to check that the form had been received which it had. The HMRC officer said that there had been a backlog of forms to deal with but it would be processed within two weeks.

Unfortunately that did not happen and I chased again in January 2020 only to be told that it was a complicated assessment because it included more than one VAT period.

Finally we received a letter from HMRC on 30 June 2020. This confirmed that the assessment had now been processed with the exception of the underpayment in the April 2016 period which...

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