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