ICAEW.com works better with JavaScript enabled.

TAX NEWS

VAT: HMRC provides update on online error correction form

Article

Published: 20 Sep 2022 Update History

The new form, launched in August, is HMRC’s preferred option for notification of errors in VAT returns.

On 8 August 2022, HMRC launched a new online digital form for correcting errors in VAT returns. Although this did not replace the ‘print and post’ form, the new form became HMRC’s preferred option, on the basis that it should reduce the number of incomplete or incorrect error correction forms being received. This should reduce customer contact and improve error correction processing speeds.

The form should reduce errors, as any nine-digit VAT registration numbers are validated in real time. The system flags to the user in real time any periods entered that may be out of time for correction.

Since the form was launched, the following changes have been made:

  • an upload feature for supporting documents has been added;
  • a question has been clarified regarding whether a correction has already been made in a VAT return;
  • a question has been added asking if a payment has been made, and if so, for details of the payment to enable allocation of payments;
  • a save feature has been added, allowing the form to be completed at a later date;
  • on submission, a reference number is now provided; and
  • the user now has the option to save or print a copy of the form.

HMRC is encouraging all businesses and agents to use the new online digital version of the error correction form. An HMRC webinar will be available in a few weeks’ time to explain the form in more detail.

HMRC continues to improve the form. For example, it will soon be possible to include negative values, where applicable. If you have any suggestions for how the form could be improved further, please contact ed.saltmarsh@icaew.com. Please note that HMRC has already ruled out auto-population of the form as this would create a significant additional cost.

The form can be found here: Tell HMRC about any errors in your VAT Return


ICAEW Know-How from the Tax Faculty

This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty
The future of tax after COVID

As digital technologies transform society, the UK government is grappling with balancing the books while ensuring its tax system is fit for purpose. Join us as we take a look at the issues and challenges facing the tax system.

Read more

More from the Tax Faculty

Latest news
Making tax digital image
TAXwire

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly enewsletter

Practical guidance
Cover
TAXline

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image
Webinars

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.