Correcting errors relating to periods covered by the VAT Payments Deferral Scheme

19 January 2021

HMRC has advised that, where an error has been identified on a VAT return that relates to a period covered by the VAT Payments Deferral Scheme, a VAT652 form should be sent to HMRC as soon as possible. There is further information surrounding correcting errors on VAT returns available at GOV.UK.

Once the form is submitted, a Statement of Account should be provided, confirming what the balance is, and if any additional payments are due. HMRC can be contacted prior to the end of January 2021 to defer these additional payments.

The following options are available:

  • The deferred VAT can be paid in full, on or before 31 March 2021
  • The VAT Deferral New Payment Scheme can be opted into when it launches in early 2021. Further information relating to the scheme will be published shortly
  • HMRC can be contacted in situations where additional help is needed in order to pay


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