Form VAT 652 was previously used to notify HMRC of errors in VAT returns but has now been withdrawn from September 2025. The form was used for voluntary disclosures of VAT errors that exceeded certain thresholds or couldn't be corrected on the next VAT return. Businesses must now report VAT errors online or by letter to HMRC's VAT Error Correction Team, providing the same information that would have been included on the withdrawn form.

Remember, if the net tax owed or owing is less than £10,000, the errors can be corrected on your next return. For larger businesses, they can also be included on the next return if the tax owed is less than £50,000 and less than 1% of the Box 6 outputs figure for the period when the correction is being made. This is the simplest method, so check whether you can do this in the first instance.